he Malbim Company uses a process costing system. During July, 10,000 units were started in production; of these, 7,000 were completed and transferred to the next department. Materials are added in the beginning of the process. On July 31, the remaining 3,000 units were 20% complete with regard to labor and overhead. Required: Calculate the equivalent units of 1. Direct Materials 2. Direct Labor and Factory Overhead