Inventory in process, January $1,12,000$ units:

Direct materials costs for $12,000$ units

$$40,000$

Conversion costs, for $12,000$ units, $50\%$ completed

$15,000$

Total inventory in process January $1$

$$55,000$

Direct materials cost for January, $82,000$ units

$$550,000$

Direct labor cost for January

$$125,000$

Factory overhead applied for January

$$18,000$

Total production costs to account for

$$748,000$

Units transferred to Department B in January $($includes units in process on January $1),90,000$ units

$?$

Inventory in process January $31,4,000$ units, $50\%$ completed $?$ as to conversion costs

What is the total number of units to be assigned costs for conversion costs $($Total Equivalent Units of Conversion $($Number only $-$ do not put units after the number$)$