Feuerstein Company uses the weighted average method in its process costing system. The following data for the Mixing Department were taken from the company's accounting records. Beginning work in process inventory (100% complete as to materials; 80% complete as to conversion) 60,000 units Started in process during the period 180,000 units Ending work in process inventory (100% complete as to materials; 60% complete as to conversion) 40,000 units The equivalent units of production for conversion costs were