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ABC Corporation uses the weighted-average method in its process costing system. The Assembly Department started during the month with 15,000 units in its beginning work

ABC Corporation uses the weighted-average method in its process costing system. The Assembly Department started during the month with 15,000 units in its beginning work in process inventory that were 60% complete with respect to conversion costs. An additional 130,000 units were transferred in from the preceding department during the month to begin processing in the Assembly Department. During the month 125,000 units were completed in the Assembly Department and transferred to the next processing department. There were 14,000 units in the ending work in process inventory of the Assembly Department that were 40% complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Assembly Department for the month?

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