Howard Company uses a process costing system to cost its products. The first stage cost and physical flow information for the month May are as follows. Physical Data May 1, WIP 5,000 litres (DM:100%, DL: 60%, FOH: 60%), Units Started: 40,000 litres May 31, WIP 10,000 litres (DM:100%, DL 40%, FOH: 40%) Cost Data WIP CURRENT DM. $5,050, $44,000 DL: $3270 $48,600 FOH: $1,900 $41,000 REQUIRED: using FIFO CALCULATE equivalent units for DM, DL and FOH