Ramses Corporation Produces a Product That Passes Through Two Processes $\begin{array}{ll}\text { Units, beginning work in process } & 4,000 \\\text { Units, ending work in process } & 5,500\end{array}$

Ramses Corporation produces a product that passes through two processes. During April, the first department transferred 19,000 units to the second department. The cost of the units transferred was $30,000. Materials are added uniformly in the second process. The following information is provided about the second department's operations during April: $\begin{array}{ll}\text { Units, beginning work in process } & 4,000 \\\text { Units, ending work in process } & 5,500\end{array}$ The number of units completed in the second department during April is

A) 17,500 units.
B) 9,500 units.
C) 23,000 units.
D) 28,500 units.