Bumter Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:

Units in process 6,000

Percent complete with respect to materials 60%

Percent complete with respect to conversion 20%

Costs in the beginning inventory:

Materials cost $ 78,200

Conversion cost $ 3,600

Units started during the month ?

Units completed and transferred out during the month 70,000

Costs added to production during the month:

Materials cost $ 286,600

Conversion cost $ 216,000

Work in process, ending:

Units in process 8,000

Percent complete with respect to materials 75%

Percent complete with respect to conversion 25%

How many units were started into production during the month?

A. 68,000 units

* B. 84,000 units

* C. 72,000 units

* D. 56,000 units