• The following details relate to the main process of X Co, a chemical manufacturer. Opening work-in-progress 2,000 litres, fully complete as to materials and 40% complete as to conversion Material input 24,000 litres Normal loss is 10% of input. Output to process 2 19,500 litres Closing work-in-progress 3,000 litres, fully complete as to materials and 45% complete as to conversion The numbers of equivalent units to be included in X Cos calculation of the cost per equivalent unit, using a weighted average basis of valuation, are Materials Conversion Select one: 22,500 23,600 26,000 23,600