A department adds raw materials to a process at

the beginning of the process and incurs

conversion costs uniformly throughout the

process. For the month of January, there were no

units in the beginning work in process inventory;

$32,626$ units were started into production in

January; and there were $5,518$ units that were

$49\%$ complete in the ending work in process

inventory at the end of January.

What were the equivalent units of production

for conversion costs for the month of January?

Round your final answer to the nearest whole

number.