At the beginning of the month, the Forming Department of Martin Manufacturing had 12,000 units in inventory, 30% complete as to materials, and 10% complete as to conversion. During the month the department started 64,000 units and transferred 66,000 units to the next manufacturing department. At the end of the month, the department had 10,000 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?

-66,000

-64,000

-62,000

-74,000

-54,000