In department C, materials are added at the beginning of the process. There were 1,000 units in beginning inventory, 10,000 units were started during the month, and 7,000 units were completed and transferred to finished goods inventory. the ending inventory in department C in June was 40% complete as to conversion costs. Under the average cost method, what are the equivalent units for the period using the average cost method.

Please pass the journal entry and T-accounts for the above transaction