Johnsons Company uses process costing system to cost its products. The following information belongs to its first stage January 1, WIP: January 31, WIP... Physical Data Degrees of Completion) 10,000 units. (DM: 80%; DL: 25%; FOH: 25%), ......... 20,000 units (DM: 80%; DL: 50%; FOH: 50%) Units started: 110,000 units Cost Data WIP CURRENT (cost of the period) Direct Material cost $3,500 Direct Material Cost: $ 8,500 Direct Labour Cost $3,000 Direct Labour Cost: $ 5,000 FOH Cost: $2,000 FOH Cost: $ 4,000 REQUIRED: using average costing CALCULATE: equivalent units for DM, DL and FOH;