9)

Crane Company uses the FIFO method to calculate equivalent units of production. It has 1500 units in beginning Work in Process inventory, 10% complete related to conversion costs and 40% complete related to direct materials costs, 24000 units started, and 2500 units in ending Work in Process inventory, 20% 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? O 24750 O 24000 24150 O 25500