Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Canadian Oil Company manufactures cooking oils.All direct materials are added at the beginning of the production process.The company currently uses the FIFO method.Data for the month of July is listed below.
-How many units were started and completed with respect to direct materials during the month?

A) 170,000 units
B) 200,000 units
C) 270,000 units
D) 300,000 units
E) 330,000 units