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18. 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 2 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 2 equivalent units of production for materials? a)10,690 b) 11,010 c)10,450 d) 10.210 e)None of the above 19. Myrna's Manufacturing has 6,000 units in beginning work in process, 15% complete as to conversion costs, 15,000 units transferred out to finished goods, and 2,000 units in ending work in process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for materials if the FIFO method is used? a)23,000 b) 19,000 c)15,000 d) 11.000 e)None of the above