Company uses the weighted-average method in its process costing system. The company had 60,000 units in work in process at April 1, that were 50% complete with respect to conversion cost. During April, 50,000 units were completed. At 30 April 30, 40,000 units remained in work in process and they were 40% complete with respect to conversion cost. Direct materials are added at the beginning of the process. How many units were started during April? Select one: o a. 46000 b. 30000 c. 110000 d. 40000