Steele Manufacturing Company had $20,000$ units in beginning work$-$in$-$process inventory. The company started $90,000$ units and $95,000$ units were transferred to finished goods. The $15,000$ units in ending inventory are $60\%$ complete, meaning that there are $\_(())$blank $\_(())$ equivalent units in Steele's ending work in process inventory.

Multiple choice question.

$6,000$

$9,000$

$10,500$

$12,000$