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

149,000

chairs. During the month, the firm completed

185,000

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?