The Pearl Jam Company uses the average method of process costing. For July, the company had a beginning Work in Process of 8,000 units. In June, these units were charged $15,000 in direct materials cost and $1,968 in conversion costs. During July, the company started 17,000 new units. There were 4,000 units in the ending Work in Process for July. These units were 90% complete as to processing. During July, 1,000 units were spoiled. All spoilage is considered to be abnormal in July. The production costs incurred during July totaled $40,000 for direct materials and $17,712 for conversion costs. Prepare a complete equivalent units chart for July using the average method