Question 21 (5 points) Assume beginning units in WIP are zero. If 120,000 units are transferred out of a department and there are 20,000 units still in process at the end of a period, the number of units that were started into production during the period is a) 100,000 17 Saved b) 140,000 c) 20,000 d) 120,000 D View hint for Question 21