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Question 1: The Wrapping Department's output during the period consists of 11100 units completed and transferred out, and 500 units in ending Work in Process that were 70% done to materials and conversion costs. Beginning inventory was 900 units that were 20% done to materials and conversion costs. Under the FIFO method, what are the equivalent units of production for materials?
Option 1: 11630
Option 2: 12170
Option 3: 11450
Option 4: 11270
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