Ninja Company uses the weighted-average method in its process costing system. The company had 11,000 units in work in process at April 1, that were 50% complete with respect to conversion cost. During April, 12,000 units were completed. At 30 April 7,000 units remained in work in process and they were 30% 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:

a. 20000

b. 23000

c. 8000

d. 11000

e. 19000