Regina Manufacturing uses the FIFO method of process costing. The production report for the Curing Department, where the materials are added at the beginning of the period, for September was as follows:

In process, beginning of the period	3,000 units
Stage of completion	30 %
Transferred to stockroom during period	12,000 units
In process, end of the period	6,000 units
Stage of completion	40 %

The number of units started and completed during the period was:

a.	12,000
b.	9,000
c.	15,000
d.	6,000