At the start of production McKenzie Company adds all the needed raw material The following production information is available for April: Beginning Work in Process Inventory (35% complete as to conversion) 10,000 units Started this period 120,000 units Ending Work in Process Inventory (60% complete as to conversion) 8,000 units Beginning Work in Process Inventory Costs: Material $32,000 Conversion 74,000 Current Period Costs: Material $ 298,243 Conversion 89,979 What are the equivalent units for material using the weighted average method