Answer:
e. $8,360.
Explanation:
The started and completed units cost $42,250
Completed and transferred out           $ 50,610
The cost of completing the units in the beginning Work in Process inventory
=  Completed and transferred out           $ 50,610 minus The started and completed units cost $42,250 =
                               =$ 50,610-$42,250 =  $8,360.
The completed units would not require any work in process and the started units only require work in process which is equal to $8,360.