The Assembling Department of Weathercoat Liners, Inc. had $8,000$ units in process on December $1$ and received $15,000$ units from the Sewing Department. The company uses FIFO. Calculate the number of units to account for by the

Assembling Department for December.

A$.15,000$ units

B$.8,000$ units

C$.7,000$ units

D$.23,000$ units