Chandler and Garrett Company has 3,000 units in beginning work in process, 30% complete as to conversion costs, 25,000 units transferred out to finished goods, and 1,000 units in ending work in process 20% complete as to conversion costs. The beginning and ending inventory is fully complete as to materials costs. What are equivalent units for conversion costs if the FIFO method is used?

Group of answer choices

25,200

24,300

26,000

29,000