The Flanders Ltd. produces a product that passes through two processes. During June, the first department transferred 15,000 units to the second department. 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 progress 5,000

Units, ending work in progress 7,000

Refer to Figure 5-1. The Flanders Corporation's units started in the second department during April would be

8,000

15,000

10,000

20,000