The following data are available for one department for January. This company uses the weighted-average method of process costing.

		percent completed
	Units	Materials	Conversion
WIP Jan 1	Thirty Thousand	sixty-five percent	thirty percent
WIP Jan 31	Fifteen Thousand	eighty percent	forty percent

The department started One Hundred Seventy-Five Thousand units into production during the month and transferred One Hundred Ninety Thousand completed units to the next department.

Required: Compute the equivalent units of production for January.