San Mateo Inc. uses a weighted$-$average process costing system. All materials are introduced at the start of manufacturing, and conversion cost are incurred evenly throughout prodction. The following data for the year is available below:

The company started $70,000$ units during February. Assuming no spoilage or defective units, the total equivalent units used to assign costs for February are:

Materials Conversion cost

$100,0007,500$