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		28,000	units
Conversion complete		70	%
Work-in-process inventory Sept. 30		16,000	units
Conversion complete		50	%
Units started into production in Sept.		72,000
Units completed and transferred out		?	units
Costs
Work-in-process inventory Sept.1
Material P	$	120,000
Material Q		110,000
Conversion		165,000
Costs added in September
Material P	$	180,000
Material Q		165,000
Conversion		354,800

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 Material Q under the weighted-average method are calculated to be:

• 100,000 equivalent units.

• 92,000 equivalent units.

• 84,000 equivalent units.

• 72,000 equivalent units.

• 68,000 equivalent units.