Swifty Company uses the FIFO method to calculate equivalent units of production. It has 1600 units in beginning Work in Process inventory, 30% complete related to conversion costs and 55% complete related to direct materials costs, 24500 units started, and 3400 units in ending Work in Process inventory, 25% complete related to conversion costs, and 90% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method?

1) 24500

2) 25760

3) 24880

4) 26100