At the beginning of the month, the Forming Department of Martin Manufacturing had 18,000 units in inventory, 40% complete as to materials, and 10% complete as to conversion. During the month the department started 76,000 units and transferred 78,000 units to the next manufacturing department. At the end of the month, the department had 16,000 units in inventory, 80% complete as to materials and 70% complete as to conversion. How many units did the Forming Department start and complete in the current month? Multiple Choice O 78,000 o 76,000 O 74.000 O O 92,000 O 60,000