A firm uses the weighted-average method for process costing. It has 417 units in the beginning WIP inventory at 45% complete with respect to conversion costs. It starts 28,720 units during the period and has 529 units in ending inventory (these units are 42% 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)?