20)

Sunland Company uses the FIFO method to calculate equivalent units of production. It has 1600 units in beginning Work in Process inventory, 15% complete related to conversion costs and 60% complete related to direct materials costs, 25400 units started, and 3500 units in ending Work in Process inventory, 20% complete related to conversion costs, and 80% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method? O 25340 O 27000 26300 O 25400