MediSecure Labs uses the weighted-average method in its process costing system. The following data are available for one department for September. Percent Completed Units Materials Conversion Work in process, Sept 1 30,000 65% 30% Work in process, Sept 31 15,000 60% 20% The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department. Required: Compute the equivalent units of production for September.