Bonita's Manufacturing has 6000 units in beginning Work in Process inventory, 10% complete as to conversion costs, 14600 units transferred out to Finished Goods inventory, and 2400 units in ending Work in Process inventory 10% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for direct materials if the FIFO method is used? 14600 O 23000 O 18200 11000