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Vaughn Company uses the FIFO method to calculate equivalent units. It has 2100 units in beginning Work in Process, 30% complete as to conversion costs

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

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