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In Niall Company, the Cutting Department had beginning work in process of 8,000 units, transferred out 18,000 units, and had an ending work in process

In Niall Company, the Cutting Department had beginning work in process of 8,000 units, transferred out 18,000 units, and had an ending work in process of 4,000 units. How many units were started by Niall during the month?

A.

18,000
B.

22,000
C.

14,000
D.

12,000

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