For a manufacturer with a process costing system, the following data relate to the year just ended is given:

	Units	Percentage of Completing Direct Material
Work in process, 1 January	40,000 litres	60%
Work in process, 31 December	30,000 litres	75%

During the year the company started 200,000 litres of material in Production Calculating the equivalent units of direct material for the year using weighted average method.