The Brown Shoe Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 55,000 units in its beginning work in process inventory that were 60% complete with respect to conversion costs and 100% complete with respect to materials. An additional 75,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 44,300 units in the ending work in process inventory of the Assembly Department that were 100% complete with respect to materials costs and 35% complete with respect to conversion costs. What were the equivalent units for materials costs in the Assembly Department for the month? 101,20544,300130,00085,700