A company is engaged in manufacturing a product that passes through two Work-in-Progress (WIP) processes or departments. The nature of the product is such that Direct Materials (DM) and Conversion Costs (CC) accrue evenly throughout the process. In the past, the company imported DM for its product, but now import is altogether banned, and this company has 70 kg left in raw materials inventory with no further procurement possible. On June 30, there were 168 units that were incomplete and had consumed 126 kg of raw materials. The degree of completion of WIP Inventory as of June 30 was 75%. In the given scenario, how many units could be started and completed on July 1? 168 units O 14 unit O 28 units O 42 units