At the beginning of the month, the Forming Department of Martin Manufacturing had 28,000 units in inventory, 30% complete as to materials, and 10% complete as to conversion. During the month the department started 96,000 units and transferred 98,000 units to the next manufacturing department. At the end of the month, the department had 26,000 units in inventory, 85% complete as to materials and 70% complete as to conversion. How many units did the Forming Department start and complete in the current month? 98,000 96,000 94,000 122.000 70,000