Russian Chairs Corporation (RCC) manufactures patio vases. During the month of April 2X11, the Painting Department (PD) began production of 75,000 vases. In this month it finished and transferred to the Finishing Department 85,000 vases. At the end of April, 10,000 vases remained unfinished. Direct materials are added to production at the beginning of each process and conversion costs are added to production evenly. RCC uses the weighted-average method. How many equivalent units would be used for conversion costs if the beginning inventory of goods- in-process was 70% complete in conversion costs and the ending inventory of goods-in-process was 40% complete in conversion costs?