Current Attempt in Progress Sheffield Company uses the FIFO method to calculate equivalent units of production. It has 2400 units in beginning Work in Process inventory, 10% complete related to conversion costs and 45% complete related to direct materials costs, 24400 units started, and 3000 units in ending Work in Process inventory,20% complete related to conversion costs, and 85% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method? 26800 26350 24400 25270 Current Attempt in Progress A process with no beginning Work in Process inventory, completed and transferred out 9300 units during a period and had 5300 units in the ending Work in Process inventory that were 40% complete related to conversion costs. Direct materials are added 70% at the beginning of the process and 30% when the units are 85% complete. How much is equivalent units of production for the period for conversion costs if the FIFO method is used? 14600 equivalent units of production 13390 equivalent units of production 10890 equivalent units of production 11420 equivalent units of production