A firm uses the FIFO method for process costing. It has 609 units in beginning WIP inventory at 36% complete with respect to conversion costs. It starts 28,335 units during the period and has 564 units in ending inventory (these units are 18% complete with respect to conversion costs). All direct materials are added at the beginning of the process.

What are total equivalent units with respect to conversion costs (round final answer to the nearest unit, for this question only)?