The following data were taken from the accounting records of Abacus Company which uses the FIFO method in its process costing system:

Beginning work in process inventory:	39,000 units (materials 100% complete, labor and overhead 50% complete)
Started in process during the period:	118,000 units
Ending work in process inventory:	49,000 units (materials 100% complete, labor and overhead 60% complete)

The equivalent units are: ?

Please Show how I would get to the answer, Thank you!