Great Pasta Company manufactures a single product that goes through two processes -- mixing and cooking. The following data pertains to the Mixing Department for September Work-in-process Inventory September 1 31,000 units Conversion complete 70% Work-in-process inventory September 30 18,000 units Conversion complete 50% Units started into production in September 80,000 Units completed and transferred out 7 units Costs Work-in-process inventory September 1 Material P $ 133,000 Material o 122,000 Conversion 133,000 Costs added in September Material P $ 199,000 Material o 183,000 Conversion 392,800 Material is added at the beginning of work in the Mixing Department. Material is also added in the Moving Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Total equivalent units for Material P under the weighted average method are calculated to be