Lee Manufacturing Uses Process Costing If Lee Uses the FIFO Method of Process Costing,which Units

Lee Manufacturing uses process costing.The following information is available for the current year:
$\begin{array}{lr} \text { Number of units in beginning inventory } &1000\\ \text { Number of units started in the current period} &\underline{10000}\\ \text {Number of units available in the current period } &11000\\ \text { Number of units in ending inventory} &\underline{(1600) }\\ \text {Number of units completed in the current period } &9400\\\end{array}$

If Lee uses the FIFO method of process costing,which units are assumed to be the first ones finished during the year?

A) The 1600 units in ending inventory
B) The 9400 out of the 10 000 units that were started in the current period
C) The 1000 units in beginning inventory
D) One-half of the beginning units and one-half of the ending units