Question 9. DIRECTIONS: Answer Question 9 based on the following facts concerning the operations of a manufacturer of office desks. Jan 1, 2014 Goods in Process Inventory 4,260 units 40% complete Dec. 31, 2014 Goods in Process Inventory 3,776 units 25% complete Jan. 1, 2014 Finished Goods Inventory 2,630 units Dec. 31, 2014 Finished Goods Inventory 3,180 units Sales consummated during the year-127,460 units 9. Assuming that all the desks are the same style, the number of equivalent complete units, manufactured during the year 2008 is: A. 127,250 B. 127,460 C. 128,010 D. 131,510 9