Figure 6-16 Ramses Corporation Produces a Product That Passes Through Two Processes

Figure 6-16
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 October:
Units, beginning work in process 4,000
Units, ending work in process 5,500
-Refer to Figure 6-16. The number of units started and completed in the second department during April is

A) 13,500 units.
B) 17,500 units.
C) 8,500 units.
D) 26,500 units.