Waterway Company uses the FIFO method to calculate equivalent units of production. It has 1900 units in beginning Work in Process inventory, 15% complete related to conversion costs and 60% complete related to direct materials costs, 24300 units started, and 3200 units in ending Work in Process inventory, 35% complete related to conversion costs, and 70% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method? 26200 O 24100 24300 25240