13. A company had 1.000 units in beginning work in process. 80% complete for materials and 30% complete for conversion. During the period.10,000 units were started. At the end of the month, 000 units were in ending work in process: 70% complete for materials, and 40% complete for conversion. What is the equivalent units for materials using the first-in, first-out (FIFO) 9.960 10.560 10,760 10.960