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The Wrapping Department's output during the period consists of 10,000 units completed and transferred out, and 600 units in ending work in process that were 75% complete as to materials and conversion costs. Beginning inventory was 800 units that were 30% complete as to materials and conversion costs. Under the FIFO method, what are the equivalent units of production for materials?

10,690
11,010
10,450
10,210
None of the above

Can someone help me to clarify why 10,210 is the right answer (with words, not only number, I am dumb).

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