Peck Corporation Produces a Product That Passes Through Two Processes $\quad$

Peck Corporation produces a product that passes through two processes. During October, the first department transferred 20,000 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 October:
Units, beginning work in process $\quad$$\quad$ 4,000
Units, ending work in process $\quad$$\quad$$\quad$ 5,500
-Refer to the figure.What is the number of units started and completed in the second department during October?

A) 9,500 units
B) 14,500 units
C) 18,500 units
D) 27,500 units