Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 74,000 chairs. During the month, the firm completed 78,400 chairs, and transferred them to the Finishing Department. The firm ended the month with 11,300 chairs in ending inventory. There were 15,700 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was 35% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs. Beginning inventory: Direct materials Conversion costs $25,000 $35,700 Manufacturing costs added during the accounting period: Direct materials Conversion costs $168,700 $278,800 What were the equivalent units for conversion costs during February?