Concord Company uses the FIFO method to calculate equivalent units of production. It has 1700 units in beginning Work in Process inventory, 20% complete related to conversion costs and 45% complete related to direct materials costs, 24900 units started, and 2900 units in ending Work in Process inventory, 35% complete related to conversion costs, and 75% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method?

25110

24900

26600

25875