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?