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If Opening WIP 10,000 Units,80% complete as regards materials and 60% complete as regards overheads. Units introduced 20,000 and 18000 completed during the year. Closing

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If Opening WIP 10,000 Units,80% complete as regards materials and 60% complete as regards overheads. Units introduced 20,000 and 18000 completed during the year. Closing WIP 12000 units that are 90% complete. What should be the number of equivalent material units under FIFO method? 22000 21600 20800 20500

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