The Bing Corporation produces a product that passes through two processes. During June, the first department transferred 60,000 units to the second department. The cost of the units transferred was $90,000. Materials are added uniformly in the second process. The following information was provided about the second department's operations during June: Refer to Figure 6-2. Units started in the second department during June for Bing Corporation would be A. 60,000 B. 55,000 C. 73,000 D. 48,000