Oriole Company uses the FIFO method to calculate equivalent units. It has 2100 units in beginning Work in Process, 15% done, to conversion costs and 55% done to materials costs, 24500 units started, and 3100 units in ending Work in Process, 25% done to conversion costs, and 85% done as to materials cost. How much are the equivalent units for materials under the FIFO method?

24980

24500

26135

26600