Equivalent Units of Conversion CostsThe Rolling Department of Kraus Steel Company had $9,932$ tons in beginning work in process inventory $(90\%$ complete$)$ on October $1.$ During October, $76,400$ tons were completed. The ending work in process inventory on October $31$ was $5,348$ tons $(80\%$ complete$).$What are the total equivalent units for conversion costs?$$Round to the nearest whole unit.

fill in the blank $1$units