Painter Corporation has the following information for the current month:

Units started		100,000	units
Beginning Work in Process: (35% complete)		20,000	units
Normal spoilage (discrete)		3,500	units
Abnormal spoilage		5,000	units
Ending Work in Process: (70% complete)		14,500	units
Transferred out		97,000	units
Beginning Work in Process Costs:
	Material	$15,000
	Conversion	10,000

All materials are added at the start of the production process. Painter Corporation inspects goods at 75 percent completion as to conversion. Refer to Painter Corporation. What are equivalent units of production for conversion costs, assuming FIFO?