MediSecure Labs uses the weighted average method in its process costing system. The following data are available for one department for September. Percent Completed Units Materials Conversion Work in process, Sept 1 30,000 65% 30% Work in process, Sept 31 15,000 60% 20% The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department. Required: Compute the equivalent units of production for September