Pizza Company produces frozen pizzas in three departments: assembly, freezing and packaging. In assembly, crust ingredients are added at the beginning of the process. After the crust is made, the sauce, cheese, and toppings are added at the end of the process. Conversion costs are added evenly. Data for the assembly department includes: Beginning WIP inventory 0 units Units started 22,000 units Units completed/transferred to freezing 19,800 units Ending WIP (70% through assembly) 2,200 units Crust ingredients added $31,000 Cheese added $16,000 Sauce and toppings added $8,000 Direct labour $22,216 Manufacturing overhead $5,486 At the end of the period, what are the total equivalent units for cheese, sauce and toppings?