Bonita Company uses the FIFO method to calculate equivalent units. It has 1800 units in beginning Work in Process, 15% complete as to conversion costs and 60% complete as to materials costs, 24700 units started, and 3100 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? 0 24490 O 24700 O 25570 O 26500