Beginning work in process inventory: 6,000 units, 100% percent complete for direct materials 75 percent complete as to conversion costs Ending work in process inventory: 2,000 units, 100 percent complete for direct materials 50 percent complete as to conversion costs Units started during the month: 7,000 What are the total units accounted for A. 13,000 B. 5,000 C. 7,000 D. 6,500