Michael Company had 2,000 units in work in process at January 1 that were 80 percent complete. During January, 15,000 units were completed. At January 31, 4,000 units remained in work in process that were 40 percent complete. Using the average cost method, how many units were started during January.

A) 21,000 B) 18,200 C)17000 D)19000