Waterway Company uses the FIFO method to calculate equivalent units of production. It has 1500 units in beginning Work in Process inventory. 25% complete related to conversion costs and 50% complete related to direct materials costs, 25400 units started, and 2600 units in ending Work in Process inventory, 40% 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 25500 O 25400 26900 O26250