. The following data belongs to Department Y of Abraham Company: WIP beginning inventory: 9,000 units - 40% complete as to labor and overhead Completed and transferred to finished goods store room: 30,000 units WIP ending inventory: 10,000 units - 60% compete as to labor and overhead The number of units started in department Y during the period were: A 37,000 units B) 31,000 units 25,000 units 24,000 units