Equivalent Units of Conversion Costs

The Rolling Department of Kraus Steel Company had $8,723$ tons in beginning work in process inventory $(70\%$ complete$)$ on October $1.$ During October, $79,300$ tons were completed. The ending work in process inventory on October $31$ was $7,137$ tons $(70\%$ complete$).$

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

$x$ units