Concord Company uses the FIFO method to calculate equivalent units. It has 1700 units in beginning Work in Process, 10% complete as to conversion costs and 50% complete as to materials costs, 25200 units started, and 2700 units in ending Work in Process, 25% complete as to conversion costs, and 90% complete as to materials cost. How much are the equivalent units for materials under the FIFO method? 25780 25200 26630 26900