*146. Solis Company uses the FIFO method to calculate equivalent units. It has 2,000 units in beginning Work in Process, 20% complete as to conversion costs and 50% complete as to materials costs, 25,000 units started, and 3,000 units in ending Work in Process, 30% complete as to conversion costs, and 80% complete as to materials cost. How much are the equivalent units for materials under the FIFO method?

a) 27,400

b) 25,000

c) 26,400

d) 27,000