19.

Bonita Company uses the FIFO method to calculate equivalent units of production. It has 2300 units in beginning Work in Process inventory, 10% complete related to conversion costs and 60% complete related to direct materials costs, 25500 units started, and 3100 units in ending Work in Process inventory, 25% complete related to conversion costs, and 70% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method? 25500 26870 O 27800 25490