0029 1) Brody Corporation uses a process costing system. Beginning inventory for January consisted of 1,300 units that were 40% completed. During January, 13,000 units were started. On January 31, the inventory consisted of 650 units that were 70% completed. A reconciliation would determine the number of physical units completed during the period. How many were there? A) 12,350 B) 13,650 c) 14,300 D) 14,950