Managerial Accounting problem, Please solve the problem below and describe how it is done, thank you. 2

D. $12.62 2 The Molding Department's Work in Process inventory on May 1 consists of 1,400 units and its Work in Process inventory on May 31 consists of 1,100 units. If 22,000 units were completed during the period, how many units were started in the Molding Department during the month of May? A. 21,700 units B. 23,100 units C. 24,800 units D. 21,400 units