I am having trouble working out the following problem in my advance managerial accounting course.

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, 800 units were in the ending work in process: 70% complete for material, and 40% complete for conversion.

What are the equivalent units for materials using the first-in, first-out (FIFO) method?

A) 9,960

B) 10,560

C) 10,760

D) 10,960

I have tried to work this out as I have watched on the course webinar and I can't get to what they say the answer is (they are showing that the answer is 9,960. When I do it like they they showed me I come out with 10,060. That is not an option, so I need help.