At the beginning of the month, the Mixing Department of MK Manufacturing had 25,000 units in inventory, 70% complete as to materials, and 20% complete as to conversion. During the month the department started 123,000 units and transferred 110,000 units to the Packaging Department. At the end of the month, the department had 38,000 units in inventory, 57% complete as to materials and 30% complete as to conversion. If MK Manufacturing uses the weighted average method of process costing, compute the equivalent units for conversion costs for the Mixing Department (round answer to the nearest whole unit, i.e. 233.5 would equal 234).