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?