Baker Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 13,800 units in its beginning work in process inventory that were 80% complete with respect to conversion costs. An additional 95,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 20,500 units in the ending work in process inventory of the Assembly Department that were 80% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month?

101,700

93,660

104,700

88,300