Universal Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Universal's most popular engine, the "Atomic 8".
	Beginning work-in-process (40% completed)						400	units
	Transferred-in						1,610	units
	Normal spoilage						100	units
	Abnormal spoilage						100	units
	Good units transferred out						1,400	units
	Ending work-in-process (25% completed)						410	units
	Conversion costs in beginning inventory						$181,500
	Current conversion cost						$721,986
Universal Automotive Group calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method, answer the following question:
What are the equivalent units for conversion costs?