A company's beginning work in process inventory consisted of 20,000 units that were 1/5 complete with respect to direct labor. These beginning units were completed and another 90,000 units were started during the current period. Of those started, 60,000 were finished and the remaining 30,000 were 1/3 complete at the end of the period. (Assume that the 1/3 complete applies to materials, labor and overhead in this problem.) Calculate the equivalent units of production and be sure to show your work.