Mannassass Company Manufactures Chairs Materials in the Ending Inventory Were 100 Percent Complete and the Company

Mannassass Company manufactures chairs. The following information was given for the company: $$\begin{array} { l r } \text { units, beginning work in process } & 0 \\\text { units started } & 20,000 \\\text { units completed } & ? \\\text { units, ending work in process } & 5,000 \\\text { cost of direct materials } & \$ 440,000 \\\text { cost of conversion } & \$ 64,000\end{array}$$
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.
What are the units started and completed?

A) 20,000
B) 10,000
C) 15,000
D) 40,000
E) none of the above