12. The following data were taken from the accounting records of a company that uses the FIFO method in its process costing system: Beginning work in process inventory: 25,000 units (materials 100% complete, conversion costs 60% complete) Started in process during the period: 80,000 units Ending work in process inventory: 35,000 units (materials 100% complete, conversion costs 70% complete) The units started and completed would be . 105,000 . 70,000 . 80,000 OD 45,000