Inacio Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory		800
Materials costs	$	12,900
Conversion costs	$	5,000
Percent complete with respect to materials		75	%
Percent complete with respect to conversion		20	%
Units started into production during the month		9,500
Units transferred to the next department during the month		8,400
Materials costs added during the month	$	172,000
Conversion costs added during the month	$	240,200
Ending work in process inventory:
Units in ending work in process inventory		1,900
Percent complete with respect to materials		90	%
Percent complete with respect to conversion		30	%

What are the equivalent units for conversion costs for the month in the first processing department?