Rose Company had 3,000 units in work in process at April 1, 2013 which were 60% complete to conversion cost. During April, 10,000 units were completed. At April 30, 4,000 units remain in work in process which were 40% complete to conversion costs. Direct materials are added at the beginning of the process. How many units were started during April? a. 9,000 units b. 9,800 units c. 10,000 units d. 11,000 units