2. Rose Co, bad 3,000 units in work in process at April 1,2013 , which were 60% complete as to conversion cost, During April, 10,000 units was completed. At April 30, 4,000 units remained in work in process which were 40% complete as to conversion cost. Direct materials are added at the beginning of the process. How many units were started during April? a. 9,000 b. 9,800 c. 10,000 d. 11,000