Talamoto Co. manufactures a single product that goes through two processes mixing and cooking. The following data pertains to the Mixing Department for September. Work-in-process Inventory Sept. 1 39,000 units Conversion complete 70 % Work-in-process inventory Sept. 30 22,000 units Conversion complete 50 % Units started into production in Sept. 100,000 Units completed and transferred out ? units Costs Work-in-process inventory Sept.1 Material P $ 167,000 Material Q 153,000 Conversion 167,000 Costs added in September Material P $ 251,000 Material Q 230,000 Conversion 494,200 Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Total equivalent units for conversion under the weighted-average method are calculated to be:

• 128,000 equivalent units.

• 139,000 equivalent units.

• 95,000 equivalent units.

• 117,000 equivalent units.

• 100,000 equivalent units.