Bildy Corporation uses a process costing system. During January, 10,800 units were started, and 11,750 units were completed. On January 31, the inventory consisted of 550 units that were 60% completed. A reconciliation would determine the number of physical units in beginning inventory on January 1. How many were there?

options:

a) 220

b) 400

c) 1,500

d) 880