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: 10,000 litres (DM:80%; DL: 60%; FOH: 60%), May 31, WIP: 10,000 litres (DM:80%; DL: 40%; FOH: 40%) Units Started: 40,000 litres Cost Data WIP CURRENT DM: $6,000, $46,800 DL: $4,800 $48,000 FOH: $3,000 $41,000 REQUIRED: using average costing CALCULATE: equivalent units for DM, DL and FOH. 13