Figure 5-10
the Following Information Is Available Materials Are Added at the Beginning of the Process

Multiple Choice

Figure 5-10
The following information is available: $\begin{array}{lr}\text { Units in process at the beginning of the month } & 2,000 \\\text { Units in process at the end of the month } & 4,000 \\\text { Units started during the month } & 30,000\end{array}$ Materials are added at the beginning of the process.
-Refer to Figure 5-10. Beginning and ending units were 60 per cent complete as to conversion costs. What is the number of units started and completed?

A) 30,000 units
B) 26,000 units
C) 36,000 units
D) 28,000 units