The Cutting Department's output during the period consists of 22400 units completed and transferred out, and 3800 units in ending work in process that were 20% complete as to materials and conversion costs. Beginning inventory was 1700 units that were 20% complete as to materials and conversion costs. Under the FIFO method, what are the equivalent units of production for materials? O 23160 22820 O 24100 0 23500