The Swivel Chair Company manufacturers a standard recliner. During February, the firm's Assembly Department started production of

148,000 chairs. During the month, the firm completed 175,000 chairs and transferred them to the Finishing Department. The firm ended the month with

19,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle. Weightedaverage costing is used by Swivel. What were the equivalent units for materials for February?