Ozdemir Corporation uses the first-in, first-out 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 950 Materials costs $ 3, 300 Conversion costs $ 1, 350 Percent complete with respect to materials 55% Percent complete with respect to conversion 10% Units started into production during the month 6,500 Units transferred to the next department during the month 6,000 Materials costs added during the month $ 89, 800 Conversion costs added during the month $ 143, 800 Ending work in process inventory: Units in ending work in process inventory 1, 450 Percent complete with respect to materials 85% Percent complete with respect to conversion 70% What are the equivalent units for conversion costs for the month in the first processing department