Forte Co., had 3,000 units of work in process on April 1 that were 60% complete. During April, 11,000 units were started and as of April 30, 4,000 units that were 40% complete remained in production. How many units were completed during April?

a. 12,200.
b. 10,000.
c. None of the answers is correct.
d. 9,800.
e. 11,000.