35

Sunland Company uses the FIFO method to calculate equivalent units. It has 2300 units in beginning Work in Process, 25% complete as to conversion costs and 55% complete as to materials costs, 24500 units started, and 3300 units in ending Work in Process, 35% complete as to conversion costs, and 70% complete as to materials cost. How much are the equivalent units for materials under the FIFO method?

24545

24500

25810

26800