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

2000 litres, fully complete as to materials and 40%

complete as to conversion Opening work in progress Material input 24000 litres Normal losses are 10% of input (24000 litres) and are detected at the end of the process Output to process 2 19500 litres 3000 litres, fully complete as to materials and 45%

complete as to conversion Closing work in progress 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:

Transcribed Image Text:

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