The following data apply to Zilch Ltd in its mixing department for the month of April. All material is introduced at the start of the process and conversion occurs evenly through the process. Spoilage occurred at the midpoint in the process.

Units % of Completion

Work in process 1 April 10,000 20

Units commenced 80,000

Units completed 65,000

Units spoilt 10,000

Work in process 30 April 15,000 33.3

Using the weighted average method, what are the equivalent units for conversion?