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 per cent complete as to conversion Material input 24000 litres Normal loss are 10 per cent (24000 litres) and are detected at the end of input of the process Output to process 2 19500 litres Closing work in progress 3000 litres, fully complete as to materials and 45 per cent 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:

(2 marks)
CIMA Stage 2

Transcribed Image Text:

ABCDE Materials Conversion 19400 18950 20500 20050 21600 21150 23600 20750 23600 21950