At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)19,200 units

Units started 120,500 units

Units completed and transferred out 116,700 units

WIP ending (60% for conversion) 23,000 units

Beginning WIP direct materials $35,000

Beginning WIP conversion costs $22,500

Costs of materials added $384,100

Costs of conversion added $271,125

What are the total equivalent units for direct materials?