Zippy Company has a process costing system. Information about units processed and processing costs incurred during a recent month in the Refining Department follow: number of units % completion Beginning work in process inventory 12,000 25% Units started into production 100,000 Units completed and transferred out 94,000 Ending work in process inventory 18,000 35% The beginning work in process inventory had $10,946 of processing cost attached to it at the beginning of the month. During the month, the Department incurred an additional $289,954 in processing cost. Assuming that the company uses the weighted-average method, what are the equivalent units for processing costs for the Department for the month