Adam Company uses the weighted-average method in its process costing system. The following information for the Assembly Department was obtained from the accounting records for September (all materials are added at the beginning of the process):

	Number of Units	Labour and overhead percentage complete
Work in process inventory, Sept. 1	60,000	15%
Transferred in the during the month	105,000
Work in process inventory, Sept. 30	40,000	20%

	Transferred In	Materials	Labour and overhead
Beginning work-in-process inventory		$30,000	$16,000
Cost added during the month		$63,000	$320,000

What are the equivalent units of production for material for the month?