Equivalent Units of Conversion Costs

The Rolling Department of Jabari Steel Company had $3,393$ tons in beginning work in process inventory $(20\%$ complete$)$ on October $1.$ During October, $37,700$ tons were

completed. The ending work in process inventory on October $31$ was $3,393$ tons $(30\%$ complete$).$

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

units