31 Sheffields Manufacturing has 7000 units in beginning Work in Process, 10% complete as to conversion costs, 15700 units transferred out to Finished Goods, and 1700 units in ending Work in Process 5% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for materials if the FIFO method is used? 24400 21000 15700 10400