Ramses Corporation produces a product that passes through two processes. During April, the first department transferred 19,000 units to the second department. The cost of the units transferred was $30,000. Materials are added uniformly in the second process. The following information is provided about the second department's operations during April: Units Work in process, April 1 (20% complete) 4,000 Work in process, April 31 5,500 The number of units started in the second department during April is: 15,000 units 13,500 units 19,000 units 23,000 units