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Jared Beverage Corporation uses a process costing system to collect costs related to the production of its celery flavored cola. The cola is first processed in a Mixing Department and is then transferred out and finished up in the Bottling Department. The finished cases of cola are then transferred to Finished Goods Inventory. The following information relates to the company's two departments for the month of January:

$\backslash$table$[[$Cases of cola in work in process, January $1,$Mixing,Bottling$],[$Cases of cola completed$/$transferred out,$10,000,5,000],[$during January,$65,000,?],[$Cases of cola in work in process, January $31,4,000,7,000]]$

How many cases of cola were completed and transferred to Finished Goods Inventory during January?

A$)70,000$

B$)63,000$

C$)58,000$

D$)77,000$

The Assembly Department started the month with $24,000$ units in its beginning work in process inventory. An additional $309,000$ units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were $29,000$ units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month?

A$)333,000$

B$)362,000$

C$)304,000$

D$)314,000$

Jersey Corporation has a process costing system in which it uses the weighted$-$average method. The equivalent units for conversion costs for the month were $47,500$ units. The beginning work in process inventory consisted of $15,000$ units, $60\%$ complete with respect to conversion costs. The ending work in process inventory consisted of $10,000$ units, $75\%$ complete with respect to conversion costs. The number of units started during the month was:

A$)25,000$ units

B$)34,000$ units

C$)35,000$ units

D$)40,000$ units