The June 1 work in process inventory consisted of 4,400 pounds with $14,100 in materials cost and $12,900 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June 36,900 pounds were started into production. The June 30 work in process inventory consisted of 8,800 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion. Required: Compute the equivalent units of production for conversion.