Penny Inc. uses process costing. All direct materials are added at the beginning of the process. Information about Julys activities is as follows:

On July 1:

Line Item Description	Value
Beginning inventories	850 units, 60% complete
Direct materials cost	$5,000
Conversion costs	$4,000

During July:

Line Item Description	Value
Number of units started	15,000
Direct materials added	$155,000
Conversion costs added	$83,520

On July 31: Ending inventories 1,600 units, 40% complete

Using the FIFO method, the number of units started and completed in July was

a.15,000

b.14,250

c.15,740

d.13,400