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单项选择题

The following information relates to questions 10 and 11:
A company operates a process costing system using the FIFO method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process.
The following data relate to last period:
                                                            Units    Degree of completion
Opening work in progress                  2,000             60%
Total number of units completed      14,000
Closing work in progress                   3,000             30%
                                                              $
Costs arising:
Materials                                          51,000
Conversion                                    193,170
What was the total number of units input during last period?

A.13,000
B.12,000
C.15,000
D.17,000
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