Top Notch Paint Company uses a process costing system. The following applies to materials for June:

Materials are added uniformly through the process.

The company started $110,000$ units.

There were $1,000$ units in the beginning inventory, which were $20\%$ complete.

There were $2,000$ units left in work in process, which are $40\%$ complete.

What are equivalent units for materials if FIFO is used?

Equivalent units for materials, FIFO method $=$