Equivalent Units of Conversion Costs

The Rolling Department of Jabari Steel Company had $12,306$ tons in beginning work in process inventory $(40\%$ complete$)$ on October $1.$ During October, $87,900$ tons were

completed. The ending work in process inventory on October $31$ was $6,153$ tons $(50\%$ complete$).$

What are the total equivalent units for conversion costs? Round to the nearest whole unit.

$x$ units