A department adds raw materials to a process at the beginning of the process and incurs conversion
costs uniformly throughout the process. For the month of January, there were no units in the
beginning work in process inventory; 90,000 units were started into production in January; and
there were 20,000 units that were 40% complete in the ending work in process inventory at the end
of January. What were the equivalent units of production for conversion costs for the month of
January? (Units transferred out + Equivalent unit of ending units)
(Round your answer to a whole number if needed. Just put the number in the blank. No $ sign.)