Seaside Company uses the weighted-average method in its process costing system. The Sanding Department started the month with 19,000 units in its beginning work-in-process inventory that were 80% complete with respect to conversion costs. An additional 80,000 units were transferred in from the prior department during the month to begin processing in the Sanding Department. There were 16,000 units in the ending work-in-process inventory of the Sanding Department that were 10% complete with respect to conversion costs.

What were the equivalent unitsof production (EUPs) for conversion costs in the Sanding Department for the month?