At the beginning of the month, the Forming Department of Martin Manufacturing had 30,000 units in inventory, 30% completeas to materials, and 10% completeas to conversion. During the month the department started 100,000 units and transferred 102,000 units to the next manufacturing department. At the end of the month, the department had 28,000 units in inventory, 80% completeas to materials and 70% completeas to conversion. How many units did the Forming Department start and complete in the current month?

A. 128,000

B. 102,000

C. 98,000

D. 100,000

E. 72,000