The following details relate to the main process of W Limited, a chemical manufacturer:

Opening work in progress

2000 litres, fully complete as to materials and 40% complete as to conversion

Material input

24 000 litres

Normal loss is 10% of input

Output to process 2

19 500 litres

Closing work in progress

3000 litres, fully complete as to materials and 45% complete as to conversion

The number of equivalent units to be included in W Limited’s calculation of the cost per equivalent unit using a FIFO basis of valuation are:

Materials

Conversion

A

19 400

18 950

B

20 500

20 050

C

21 600

21 150

D

23 600

20 750

E

23 600

21 950