Department Z had 4,300 units in work in process that were 61% completed as to labor and overhead at the beginning of the period; 31,300 units of direct materials were added during the period; 33,000 units were completed during the period; and 2,600 units were 26% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was?

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