Pelosi Company Manufactures Chairs Materials in the Ending Inventory Were 100 Percent Complete and the Company

Pelosi Company manufactures chairs. The following information was given for the company:
$\begin{array}{lr}\text { Units, beginning work in process } & 0 \\\text { Units started } & 20,000 \\\text { Units completed } & ?\\\text { Units, ending work in process } & 5,000 \\\text { Cost of direct materials } & \$ 440,000 \\\text { Cost of conversion } & \$ 64,000\end{array}$

Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.
-Refer to the figure.What are the units started and completed?

A) 10,000
B) 15,000
C) 20,000
D) 40,000