The beginning work in process inventory of the Machining Department consisted of 3,500 units that were 80% complete as to conversion costs. During July, an additional 14,300 units were started into production. A TOTAL of 16,100 units were completed and transferred out to the Painting Department. The ending work in process inventory consisted of 1,700 units which were 40% complete as to conversion costs. Direct Materials are added at the beginning of the process. Prepare a schedule of equivalent units for the Machining Department for July. Use your schedule to answer the next three questions. What total amount of units should the Machining Department be able to account for during July?