Iqbal Corporation uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below: Units

Percent Complete with Respect to Material

Beginning work in process inventory

15,300

30%

Transferred in from the prior department during April

105,800

Ending work in process inventory

6,600

90%

What were the equivalent units for material costs in the Painting Department for April?

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