Totally Tasty Tortillas is about to begin their third year of operations. They planned on completing their last batch for the current year but due to inclement weather, the factory had to unexpectedly shut down which left the batch incomplete. They have compiled the following production information for the current year:

Tortillas started: 37,000 units

Already in process at the beginning of the year: 1,246 units

Complete at year-end: 35,009 units

Conversion: 73% complete at year end

Totally Tasty uses the Weighted-Average method and adds all of its Direct Materials (DM) at the beginning of the process. How many units will Totally Tasty have in their ending inventory?

A) 1,991 units

B) 2,363 units

C) 3,237 units

D) 12,689 units