The Assembling Department of Oberon, Inc. had 10,200 units in process on December 1 and received 30,100 units from the Sewing Department. During the month, it completed 20,600 units and transferred them to the Packaging Department. Calculate the number of units accounted for by the Assembling Department for December. The company uses the FIFO method. A. 40,300 units O B. 30,100 units C. 10,200 units D. 19,700 units