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Department A started 3,000 units in February. Department A completed an transfered 3,100 units to Department B in February. On February 28, Department A had

Department A started 3,000 units in February. Department A completed an transfered 3,100 units to Department B in February. On February 28, Department A had 300 units remaining in Work in Process. The number of units in Work n Process on February 1 was?

a) 400

b) 0

c) 6,300

d) 100

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