Lights Incorporated calculates cost for an equivalent unit o…

Lights Incorporated calculates cost for an equivalent unit of production using the FIFO method.  Data for July:   Work-in-process inventory, July 1 (36,000 units):     Direct materials (30% completed) $ 122,400   Conversion (50% completed) 76,800   Balance in work in process inventory, July 1 $ 199,200   Units started during July 90,000   Units completed and transferred 102,000   Work-in-process inventory, July 31:     Direct materials (30% completed)     Conversion (50% completed)     Cost incurred during July:     Direct materials $ 180,000   Conversion costs 288,000  What are the total equivalent units for materials under the FIFO method?