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