A Company adds material at the start of production. The following production information is available for October:
Beginning Work in Process Inventory
(45% complete to conversion) 24,000units
Started this period 120,000units
Ending Work in Process Inventory (60% complete to conversion cost)18,200units
Beginning Work in Process Inventory
Material $32,000
Conversion 74,000
Current Period Costs:
Materia l$176,800
Conversion 229,518
What are the equivalent units for material & conversion using the weighted average method?