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Department B had 3,500 units of beginning inventory and 9,500 units were transferred to it by Department A

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Department B had 3,500 units of beginning inventory and 9,500 units were transferred to it by Department A. Department B completed 8,200 units during the month and transferred them to Department C. Calculate the total number of units accounted for by Department B if it had 4,800 units in ending inventory. 

Answers:11,700 units

14,300 units

8,200 units

13,000 units