PDX Company had the following production for the month of July.

	Units
Work in process, July 1	6,000
Started during July	24,000
Completed and transferred to finished goods	18,000
Abnormal spoilage incurred	3,000
Work in process, July 31	9,000

Materials are added at the beginning of the process. As to conversion cost, work in process was 20% complete at the beginning and 70% complete at the end of the month. Spoilage is detected at the end of the process. Using the weighted-average method, what are the equivalent units for July, with respect to conversion costs? Please show your steps in your post!