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Crane Company uses the FIFO method to calculate equivalent units of production. It has 2200 units in beginning Work in Process Inventory, 15% complete related to conversion costs and 60% complete related to direct materials costs 24000 units started and 2600 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? 25420 26200 24000 O 24100