Bonita Company uses the FIFO method to calculate equivalent units. It has 2300 units in beginning Work in Process, 10% complete as to conversion costs and 60% complete as to materials costs, 25500 units started, and 3100 units in ending Work in Process, 25% complete as to conversion costs, and 70% complete as to materials cost. How much are the equivalent units for materials under the FIFO method? 25490 25500 26870 27800