In the Assembly Department for April, the beginning work in process inventory contained 900 units. 11,700 additional units were started into production during April and a total of 10,200 units were completed and transferred to the Finishing Department. The ending work in process inventory consisted of 2,400 units which were 60% complete as to conversion costs. Materials are added at the beginning of the process. Prepare a schedule of equivalent units for the Assembly Department and use your schedule to answer the first three questions. How many total units should the Assembly Department be able to account for?