Coronado's Manufacturing has 7600 units in beginning Work in Process inventory, 10% complete as to conversion costs, 16500 units transferred out to Finished Goods inventory, and 2000 units in ending Work in Process inventory 15% 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? 22100 10900 O 16500 26100