29. At the beginning of the month, the Forming department of Martin Manufacturing had 21,000 units in inventory, 30% complete as to materials, and 10% complete as to conversion. During the month the department started 82,000 units and transferred 84,000 units to the next manufacturing department. At the end of the month, the department had 19,000 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 84,000 82,000 80,000 101,000 63,000