1-At the beginning of the month, the Forming Department of Martin Manufacturing had 15,000 units in inventory, 30% complete as to materials, and 10% complete as to conversion. During the month the department started 70,000 units and transferred 72,000 units to the next manufacturing department. At the end of the month, the department had 13,000 units in inventory, 80% complete as to materials and 60% complete as to conversion. How many units did the Forming Department start and complete in the current month?

Multiple Choice

72,000

68,000

57,000

70,000

83,000