Empire Cleaning Limited manufactures organic and environmentally-friendly cleaning products. They have two departments: Formulating and Packaging. Below is data for the litres of floor cleaner processed in the Formulating department during the month of January. Litres of Floor Cleaner Percentage Completed Work in progress - January 1st Work in progress - January 31st 30% 35,750 6,500 8096 The percentages of completion are with respect to conversion costs only. A total of 27,800 litres of floor cleaner were started into production during the month of January, Direct materials are added at the beginning of the Formulating process. Required: Using the weighted average method, calculate the equivalent units for the month of January for the Formulating department