Question 5 0 / 0.25 pts For a manufacturer with a process costing system, the following data relate to the yearjust ended is given: Percentage of completion Units Direct material Conversion Work in process, 1 January 40,000 litres 60% 40% Work in process, 31 December 30,000 litres 66% 20% During the year the company started 200,000 litres of material in production Calculating the equivalent units of direct material for the year using weighted average method