Mannassass Company manufactures chairs. The following information was given for the company:

units, beginning work in process	0
units started	20,000
units completed	?
units, ending work in process	5,000
cost of direct materials	$440,000
cost of conversion	$ 64,000

Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete. What are the units started and completed?

a.15,000

b.40,000

c.20,000

d.10,000

e.None of these choices are correct.