The following details relate to the main process of W Limited, a chemical manufacturer: Opening work in progress ............2000 litres, fully complete as to materials and 40% complete as to conversion Material input ................................24 000 litres Normal losses are 10% of input (24 000 litres) and are detected at the end of the process Output to process 2 ......................19 500 litres Closing work in progress ..............3000 litres, fully complete as to materials and 45% complete as to conversion The number of equivalent units to be included in W Limited’s calculation of the cost per equivalent unit using a FIFO basis of valuation are: Materials Conversion 19400 18950 20500 20050 21600 21150 23600 20750 23600 21950