Weiss Company adds material at the start of production. The following production information is available for September: Beginning Work in Process Inventory (45% complete as to conversion) 10,000 units Started this period 120,000 units Ending Work in Process Inventory (80% complete as to conversion) 8,200 units Beginning Work in Process Inventory Costs: Material $24,500 Conversion 68,905 Current Period Costs: Material $75,600 Conversion 130,053 Refer to Weiss Company.

What are the equivalent units for material using the FIFO method?