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?