Company had 4,000 units in its work-in-process (WIP) on January 1. Each unit was 50% complete in respect to conversion costs.

<p><em><strong>During the first quarter,15,000 units were completed. On March31, there were5,000 units in ending WIP that were70% complete in respect to conversion cost. For this product, all of the direct materials are added when the unit enters the facility. How many units did company start during the first quarter?</strong></em></p> <p><em><strong>a-13000</strong></em></p> <p> </p> <p><em><strong>b-15000</strong></em></p> <p> </p> <p><em><strong>c-16000</strong></em></p> <p> </p> <p><em><strong>d-16500</strong></em></p>