Weighty Steel processes a single type of steel. For the current period the following information is given: Units Material Conversion Costs Costs 3100 $4800 $5800 Beginning Inventory 20.400 32,300 78,700 Started During the Current Period 3400 Ending Inventory All materials are added at the beginning of the production process. The beginning inventory was 50% complete as to conversion, while the ending inventory was 25% completed for conversion purposes. Using the FIFO method, the equivalent units of production for conversion costs are (DO NOT USE ANY SYMBOLS OR COMMAS)