Equivalent Units of Conversion Costs

The Rolling Department of Kraus Steel Company had $8,801$ tons in beginning work in process inventory $(50\%$ complete$)$ on October $1.$ During October, $67,700$ tons were

completed. The ending work in process inventory on October $31$ was $3,385$ tons $(90\%$ complete$).$

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

units