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 DM: $5,050, DL: $3,270 FOH: $1,900 CURRENT $44,000 $48,600 $41,000 REQUIRED: using FIFO CALCULATE: equivalent units for DM, DL and FOH