The Weighted Average method is used for process costing at Davide Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:WIP beginning $(60\%$ for conversion$)17,500$ unitsUnits started$114,500$ unitsUnits completed and transferred out$111,700$ unitsWIP ending $(30\%$ for conversion$)20,300$ unitsBeginning WIP direct materials$$22,300$Beginning WIP conversion costs$$19,700$Costs of materials added$$370,000$Costs of conversion added$$280,000$What are the total equivalent units for conversion costs at Davide Corporation?