At the beginning of the month, the Mixing Department of MK Marudacturing had 25,000 units in imentory, 70x complete as to materiak, and 2005 camplete as to comersion. During the month the department started 123,000 urits and transferred 110,000 units to the Packaging Department. At the end of the month, the department had 38,000 units in imventory, 83% complete as to materials and 20% complete as to comersion. If MK, Manufacturing uses the welghted-average inethod of process costirg, coenpute the equivalent units for conversion costs for the Mixirg Departanent iround answer to the riearest wivale unit, i.e. 233.5 would equal 234)