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Flo Company, a manufacturer of fans, uses the weighted-average method in its process costing system. The company sold 150,000 units during the month of June.

Flo Company, a manufacturer of fans, uses the weighted-average method in its process costing system. The company sold 150,000 units during the month of June. There is only one processing department. The following additional information is provided:

Inventory at June 1:
Work in process None
Finished goods 37,500 units
Inventory at June 30:
Work in process (75% complete as to conversion costs) 8,000 units
Finished goods 30,000 units

What were the equivalent units of production for conversion costs for June?

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