On January 15t, 2022, Jim- N-John Ine had a Beginning Work-in-Process balance of $20,000($10,000 of Direct Materials and $10,000 of Conversion) which consisted of 10,000 units which were 40% complete with respect to conversion costs. During January, Jim-N-John started production on an additional 20,000 units and incurred $30,000 in Materiale and $50,000 in Conversion costs. Jim-N-John's Ending Work-In-Process consisted of 6,000 units which were 80% complete with respect to conversion costs. Jim- N-John produces a single product. All direct materials are added at the start of the production process while conversion costs are incurred uniformly, Jim-N-John uses a FlFO process costing bystem. How mary physical units were completed during Januaty? a. 24.000 D. 14,000 c. 24,000 0. 20,200