Vaughn Company uses the FIFO method to calculate equivalent units. It has 2000 units in beginning Work in Process, 10% complete as to conversion costs and 45% complete as to materials costs, 24500 units started, and 3100 units in ending Work in Process, 35% complete as to conversion costs, and 80% complete as to materials cost. How much are the equivalent units for materials under the FIFO method?

24980

24500

25880

26500