For Case $($A$),$ find units started.

$\backslash$table$[[,$Case $($A$),$Case $($B$)],[$Beginning work$-$in$-$process inventory,$45,000,42,000],[$Units started,X$,94,000],[$Units transferred out,$67,000,106,000],[$Ending work$-$in$-$process inventory,$83,500,$X$]]$

A$.105,500$

B$.150,500$

C$.112,000$

D$.128,500$