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The Wrapping Department's output during the period consists of 9100 units completed and transferred out, and 500 units in ending Work in Process that were

The Wrapping Department's output during the period consists of 9100 units completed and transferred out, and 500 units in ending Work in Process that were 70% complete as to materials and conversion costs. Beginning inventory was 700 units that were 30% complete as to materials and conversion costs. Under the FIFO method, what are the equivalent units of production for materials?

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