Vaughn Company uses the FIFO method to calculate equivalent units of production. It has 2100 units in beginning Work in Process inventory, 30% complete related to conversion costs and 45% complete related to direct materials costs, 25300 units started, and 2600 units in ending Work in Process inventory, 20% complete related to conversion costs. and 75% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method? 0 26750 25300 0 25805 0 27400