A department adds raw materials to a process at the beginning of the process

and incurs conversion costs uniformly throughout the process. For the month

of January, there were no units in the beginning work in process inventory;

$28,406$ units were started into production in January; and there were $4,624$

units that were $27\%$ complete in the ending work in process inventory at the

end of January.

What were the equivalent units of production for conversion costs for the

month of January?

Round your final answer to the nearest whole number.