Hampton Productions uses process costing. At the beginning of the month, there were 2,000 units in process in the Encapsulating Department, 40% complete with respect to conversion costs. Materials are added at the beginning of the process. A total of 20,000 units were started during the month and there were 1,750 units in the ending Work in Process inventory that were 100% complete with respect to material and 30% complete with respect to conversion costs. How many units were completed during the month?
A. 21,475 units
B. 20,250 units
C. 20,000 units
D. 22,000 units