The Icing Department started the month with 34,600 units in its beginning work in process inventory. An additional 227,500 units started into production during the month to begin processing. There were 224,100 units in completed and transferred to the next processing department during the month. How many units were in ending work in process inventory at the end of the month? A. 38,000 units B. 31,200 units C. 3,400 units D. 22,500 units