The Morgan Models Company Manufactures Replica Plastic Airplane and Motorised

The Morgan Models company manufactures replica plastic airplane and motorised vehicle models.During October,the firm's Assembly Department started production of 60 000 models.During the month,the firm completed 66 000 models,and transferred them to the Finishing Department.The firm ended the month with 22 000 models in ending inventory.There were 28 000 models in beginning inventory.All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process.The FIFO method of process costing is used by Morgan.Beginning work in process was 25% complete as to conversion costs,while ending work in process was 50% complete as to conversion costs.
Beginning inventory:
$$\begin{array}{l}\begin{array} { l l } \text { Direct materials costs } & \$ 39200 \\\text { Conversion costs } & \$ 30800\end{array}\\\\\text { Manufacturing costs added during the acounting period: }\\\\\begin{array} { l c } \text { Direct materials costs } & \$ 90000 \\\text { Conversion costs } & \$ 280000\end{array}\end{array}$$
-How many of the units that were started during October were completed during October?

A) 60 000
B) 38 000
C) 30 000
D) 32 000