Marigold Inc. manufactures snowboarding pants. The pants pass from the cutting department to the sewing department. The sewing department had the following data on physical units during the month:

Work in process, beginning:

13400

Units transferred from cutting department: 25100

Units completed and transferred out 31600

What is the number of units in ending Work in Process inventory at month end?

a) 25100

b) 31600

c) 38500

d) 6900