The Bing Corporation produces a product that passes through two processes. During June, the first department transferred 60,000 units to the second department. The cost of the units transferred was $90,000. Materials are added uniformly in the second process. The following information was provided about the second department's operations during June: Units, beginning work in process 5,000 Units, ending work in process 13,000 6. Refer to Figure 6-2. Units started in the second department during June for Bing Corporation would be a. 60,000. b. 55,000. c. 73,000. d. 48,000.