Use the data of Pennington company's Cutting Department at the end of July that follows (This company uses process costing system):

• Beginning WIP -- units : 17,000
• Amount Transferred in WIP -- units : 53,000
• Transferred out in July -- units : 37,000
• Ending WIP --% complete : 40%

Based on the data shown here, what was the number of unit that in process?

	a.	28,800
	b.	38,000
	c.	33,000
	d.	12,000