The Finishing Department Shows the Following Information How Many Total Units Were Started by the Finishing Department

Multiple Choice

The Finishing Department shows the following information: $$\begin{array} { l l } \text { Beginning Work in Process ......................... } & 14,000 \text { units } \\\text { Ending Work in Process............................... } &17,000 \text { units }\\\quad \text { Units Transferred Out } & 25,000 \text { units }\end{array}$$
How many total units were started by the Finishing Department?

A) 42,000
B) 11,000
C) 28,000
D) 36,000