The Learner Company uses the FIFO method. Learner's beginning work in process consists of 6,000 units (100% complete with respect to materials and 60% complete with respect to conversion costs). The number of units completed is 126,000. The ending work in process consists of 10,500 units (100% complete with respect to materials and 30% complete with respect to conversion costs). What are the equivalent units of production for conversion costs?