Cadmium Corporation Manufactures Leather Bags Materials Are Added at the Beginning of the Process

Cadmium Corporation manufactures leather bags. The following information pertains to the month of August: $\begin{array}{lr}&\text { Units }\\\text { Work in process, August } 1 \text { (40\% complete) } &900\\\text { Started in August }&4,000\end{array}$
Materials are added at the beginning of the process.
If 3,700 units were completed during the month, ending work in process on August 31 is:

A) 1,200 units.
B) 2,000 units.
C) 2,700 units.
D) 1,000 units.