Kalyan Corporation uses the first-in, first-out method in its process costing system. Operating data for the Enameling Department for the month of May appear below:

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	3,100	20%
Transferred in from the prior department during May	77,000
Ending work in process inventory	8,500	70%

What were the equivalent units of production for conversion costs in the Enameling Department for May?