Extra Manufacturing had the following data for $2023$ :

Units in process at the beginning of the month $-4,000$

Units in process at the end of the month $,-10,000$

Units started during the month $,40,000$

What is the number of units completed and transferred out during the period?

a$.40,000$ units

b$.34,000$ units

c$.54,000$ units

d$.44,000$ units