Barker Company manufactures a product that passes through two processes. The following information is available for the first department for November: All materials are added at the beginning of the process. Beginning work in process consisted of 400 units that were 60% complete with respect to conversion. Ending work in process consisted of 1,000 units that were 10% complete with respect to conversion. During the month, 6,000 units were started.

The total units to account for are:

a. 6,000.

b. 5,400.

c. 5,000.

d. 6,400.