At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

Beginning WIP direct materials	$32,000
Beginning WIP conversion costs	$20,250
Costs of materials added	$384,100
Costs of conversion added	$271,125
WIP beginning (50% for conversion)	19,200 units
Units started	119,500 units
Units completed and transferred out	115,700 units
WIP ending (60% for conversion)	23,000 units

What are the total equivalent units for conversion costs?