Novelty Company uses a process cost system and the weighted average costing method. The following information pertains to operations of Processing Department N for the most recent month: The beginning Work-in-Process Inventory consisted of 10,000 units (100 percent completed as to materials and 50 percent complete as to conversion costs). The number of units completed was 100,000. The ending Work-in-Process Inventory consisted of 15,000 units (100 percent complete as to materials and 20 percent complete as to conversion costs). Refer to Novelty Company. How many units were started during the period? a)115,000b) 105,000 c)100,000 d)95,000