Thunder Roads Enterprises Makes the Following Information Available Materials Are Added at the Beginning of the Process

Thunder Roads Enterprises makes the following information available: $\begin{array}{lr}\text { Units in process at the beginning of the month } & 2,000 \\\text { Units in process at the end of the month } & 4,000 \\\text { Units started during the month } & 30,000\end{array}$ Materials are added at the beginning of the process.
Beginning and ending units were 60 percent complete as to conversion costs. What is the number of units started and completed?

A) 36,000 units
B) 30,000 units
C) 28,000 units
D) 26,000 units