Lee manufactuting uses process costing. The following information is available for the current year:

Number of units in beginning inventory 1,000

Number of units started in the current period 10,000

Umber of units available in the current period 11,000

number of units in ending inventory (1,600)

Number of units completed in the current period 9,400

If Lee uses FIFO method of process costing, which units are assumed to tbe the first one, finished during the year?

a. the 1,600 units in ending inventory b. 9,400 out the 10,000 units that were started in the current period C. The 1,000 units in beginning inventory D. oNE-HALF OF THE Biggining units and one-half of the ending units.