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 conversionMaterial input ................................24 000 litresNormal losses are 10% of input (24 000 litres) and are detected at the end of the processOutput to process 2 ......................19 500 litresClosing work in progress ..............3000 litres, fully complete as to materials and 45% complete as to conversionThe 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:?

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