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?