The Weighted Average method is used for process costing at Davide Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (60% for conversion)

17,500 units

Units started

114,500 units

Units completed and transferred out

111,700 units

WIP ending (30% for conversion)

20,300 units

Beginning WIP direct materials

$22,300

Beginning WIP conversion costs

$19,700

Costs of materials added

$370,000

Costs of conversion added

$280,000

What are the total equivalent units for conversion costs at Davide Corporation?