$7.$ Knarley Inc. manufactures snowboarding pants. The pants pass from the cutting department to the sewing department. The sewing department had the following data on physical units during the month:

Work in process, beginning...............

$14,000$

Units transferred from cutting department.

$26,000$

Units completed and transferred out.

$31,000$

What is the number of units in ending Work in Process inventory at month end? a$)26,000$

b$)31,000$

c$)40,000$

d$)9,000$