A firm uses the weighted average method for process costing. It has 983 units in beginning WIP inventory at 19% complete with respect to conversion costs. It starts 28,905 units during the period and has 409 units in ending inventory (these units are 29% complete with respect to conversion costs). All direct materials and transferred-in costs are added at the beginning of the process.

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