16.

Sheffield's Manufacturing has 7300 units in beginning Work in Process inventory, 10% complete as to conversion costs, 16000 units transferred out to Finished Goods inventory, and 2500 units in ending Work in Process inventory 15% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for direct materials if the FIFO method is used? 20800 11200 25800 16000