If 120,000 units are transferred out of a dept, there was no by WIP and there are 20,000 units still in process at the end if a period the # of units that were started into production during the period is A) 140,000 B) 120,000 C) 100,000 d) 20,000 Material cost of #500,000 & conversion costs #535, 500 were chaired to a processing dept