21YY Woodworks Company (YYW) manufactures a standard recliner. During the month of October, the company's Assembly Department started production of 28910 chairs. During the month, the Assembly Department completed 187763 chairs and transferred them to the Finishing Department. The Assembly Department ended the month with 20436 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are incurred evenly throughout the process. The weighted-average method of process costing is used by YYW. Compute the equivalent units for conversion costs for the Assembly Department for the month of October, if the beginning inventory was 81% complete and the ending inventory was 46% complete, in respect of conversion costs.