The Sheridan Paint Co. uses a process costing system. You have been given the following selected information for July 2022: Units Percent Complete 7,080 70% Beginning work in process inventory Units started 28,320 Ending work in process inventory 11,800 60% The total cost of the beginning work in process inventory was $43,660, of which $8,260 was for direct labour costs. Overhead is applied on the basis of direct labour costs. During July, the company added $81,890 of direct materials, $59,590 of direct labour, and $71,508 of overhead to work in process inventory. All direct materials are added at the beginning of the process, and the conversion costs are incurred uniformly throughout the process. Calculate the number of equivalent units of production that would be used to establish the weighted average costs for direct materials, direct labour, and overhead. Direct Materials Conversion Equivalent units of Production