Problem - FIFO - Equivalent Production

The equivalent production of 22,000 units under the average costing is arrived at as follows:

Finished and transferred -	20,000 units x 100% = 20,000
In process, March 31 -	3,000 units x 2/3 = 2,000

QUESTION:

With the beginning work in process consisting of 5,000 units, 1/5 done, what should be the equivalent production under FIFO?

(Solutions must be in good accounting form. Excel form would be good! Account Titles on the left, Amounts on the right. Put tables if necessary. Avoid parenthetical solutions. Thanks a lot!)