Smith manufactures greeting cards. Material is introduced at the beginning of the process in the Printing Department. Conversion costs are applied uniformly throughout the process. The weighted-average method of process costing is used. Data for the Printing Department for the month of September follow: Work-In-Process Inventory, September 1: Units 22,500 Direct materials (100% complete) $51,000 Conversion costs (30% complete) $20,472 Units started in September 127,500 Units completed in September 123,000 Work-In-Process Inventory, September 30 27,000 Direct materials added in September $427,500 Conversion costs added in September $315,000 With regard to the Work-In-Process Inventory on September 30, materials are 100 percent complete and conversion costs are 50 percent complete. The equivalent units for conversion costs are ________.