Why the answer is D?

7 Beverage C orporation uses a process costing system to collect costs related to the 27) production of its celery flavored cola. The cola is first processed in a Mixing Department at Health and is then transferred out and finished up in the Bottling Department. The finished cases of cola are then transferred to Finished Goods Inventory. The following information relates to the company's two departments for the month of January: Bottling 5,000 Mixing 10,000 65,000 , 100 of cola in work in process, January I Cases of cola completed/transferred out during January Cases of cola in work in process, January 31 7,000 l 000 How many cases of cola were completed and transferred to Finished Goods Inventory during January? B) 70,000 C) 58,000 D) 63,000 A) 77,000