At the beginning of the month, the Forming Department of Martin Manufacturing had 17,000 units in inventory, 30% complete as to materials, and 15% complete as to conversion. During the month the department started 74,000 units and transferred 76,000 units to the next manufacturing department. At the end of the month, the department had 15,000 units in inventory, 85% 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

• 89,000

• 76,000

• 74,000

• 59,000

• 72,000