Iqbal Corporation uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below:

		Units	Percent Complete with Respect to Material
	Beginning work in process inventory..................................	15,300	30%
	Transferred in from the prior department during April......	105,800
	Ending work in process inventory........................................	6,600	90%

What were the equivalent units for material costs in the Painting Department for April?