=+2. There were 2,000 pounds in process at the beginning of the period in the Packing Department.

Packing received 24,000 pounds from the Blending Department during the month, of which 3,000 pounds were in process at the end of the month. How many pounds were completed and transferred to finished goods from the Packing Department?

A. 23,000 C. 26,000 B. 21,000 D. 29,000