The Swivel Chair Company manufacturers a standard recliner. During February, the firm's Assembly Department started production of155,000 chairs. During the month, the firm completed185,000 chairs and transferred them to 

the Finishing Department. The firm ended the month with18,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle. Weighted-average costing is used by Swivel. What were the equivalent units for conversion costs for February if the beginning inventory was 70% as to conversion costs and the ending inventory was 45% as to conversion costs?