Stars Co. uses the weighted-average method in its process costing system. The Welding Department, started the month with 22,000 units in its beginning WIP account that contained $14,000 of conversion costs. An additional 97,000 units were started into production during the month and 101,000 units were completed and transferred to the next processing department. The ending WIP inventory of the Welding Department were 40% complete with respect to conversion costs. A total of $529,380 in conversion costs were added to the department during the month. Calculate the Equivalent Units of Production for conversion for the month.