The mixing department of a company's output during the period consists of 24600 units completed and transferred out, and 15700 Units in ending Work in Process inventory that were 20% complete related to direct materials and conversion costs. Beginning inventory was 17700 units that were 20% complete related to direct materials and conversion costs. Under the FIFO method, what are the equivalent units of production for direct materials?

Note: Its FIFO method

Answer Options 31280 17920 24200 21060