During February, Coco Chair Company's Assembly Department started production of 73,500 chairs. During the month, they completed 78,000 chairs, and transferred them to the Finishing Department. The Assembly Department ended the month with 10,700 chairs in ending inventory. There were 15,200 chairs in the 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. Coco uses the FIFO method of process costing. Beginning work in process was 30% complete with respect to conversion costs and ending work in process was 70% complete with respect to conversion costs.

Beginning inventory:

Direct materials

$24,500

Conversion costs

$35,100

Manufacturing costs added during the accounting period:

Direct materials

$168,300

Conversion costs

$278,900

What were the equivalent units for conversion costs during February?