The Assembly Department Shows the Following Information How Many Total Units Are to Be Accounted for by }}\\
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Multiple Choice

The Assembly Department shows the following information: $\begin{array}{lr}&\underline{\text { Units }}\\\text { Beginning Work in Process } & 20,000 \\\text { Ending Work in Process } & 65,000 \\\text { Total units to be accounted for } & 31,000\end{array}$ How many total units are to be accounted for by the Assembly Department?

A) 96000.
B) 65000.
C) 85000.
D) 76000.