The following data were taken from the accounting records of the Educo Mfg. Co., which uses the weighted-average method in its process costing system:

Beginning work in process inventory (100% complete a to materials; 70% complete a to conversion)

30,000 units

Started in process during the period

90,000 units

Ending work in process inventory (100% complete a to materials; 60% complete a to conversion)

20,000 units

What were the equivalent units of production for conversion costs?