Breakfast Nook Ltd manufactures a breakfast cereal using a single manufacturing process. It uses a process costing system, and the FIFO method of stock valuation is applied. Raw materials are added at the beginning of the process and conversion costs are incurred evenly during the process. Normal loss is estimated at 6% of the units that have reached the wastage point and wastage takes places when the process is 82% complete. The following information is available for the year ending 30 April 2021: Description Units Opening work in process (30%) complete 3 600 Units put into production during the current month 18 000 Completed and transferred 15 200 Closing work in process (55%) 2 000 Required: Prepare the Quantity Statement (that forms part of the Process Cost Report) for Breakfast Nook Ltd for the year ending 30 April 2021. As you will be calculating units, round upwards to the fullest unit (i.e. no decimals)