The Planet Corporation produces a product that passes through two processes. During June, the first department transferred 63,000 units to the second department. The cost of the units transferred was $94,500. Materials are added uniformly in the second process. The following information was provided about the second department's operations during June: Units in process, June 1 5,250 Units in process, June 30 13,650 Units started in Planet Corporation's second department during June would be:

a.48,000.

b.63,000.

c.55,000.

d.73,000.