Marigold Company uses the FIFO method to calculate equivalent units. It has 1700 units in beginning Work in Process, 30% complete as to conversion costs and 40% complete as to materials costs, 25400 units started, and 2700 units in ending Work in Process, 35% complete as to conversion costs, and 90% complete as to materials cost. How much are the equivalent units for materials under the FIFO method? 26150 25400 26830 27100