Berry Corporation Began Making Scented Body Lotion in March of the Current

Berry Corporation began making scented body lotion in March of the current year. There is only one process in the manufacture of this product, and in March the costs of production were $24,600 for materials and $35,730 for processing. During the month, 12,300 pints of materials were placed in production. At the end of March, 1,250 pints of materials were still being processed and were 70% complete. Assume that all materials were added at the beginning of the production process. Given this information, the number of equivalent units for materials is:

A) 12,300
B) 11,910
C) 11,260
D) 11,000