On June 30, Buffalo Chemicals Limited has 17,100 units in its ending work-in-process account. These units are 20% complete with respect to conversion costs. Conversion costs are added uniformly throughout the process, but the production process adds materials in stages as follows:

Process Stage	Incremental Percent of Materials Added
0% completion	10%
40% completion	30%
75% completion	45%
95% completion	15%

The company introduced 51,300 units to production during June and completed 53,700 units in the month.

On June 1, the work in process was 80% complete with respect to conversion costs.

Assuming that the company uses the FIFO method, what would be the total equivalent units of production with regard to Conversion Costs?