Answer:
71,000 liters
Explanation:
The computation of the liters was started and completed during the period is calculated below:
= Number of liters completed - liters at the beginning work in process
= 74,000 liters - 3,000 liters
= 71,000 liters
In order to determine the liters completed and started, the liters at the beginning work in process is deducted from the Number of liters completed
Note: This is the answer but the same is not given in the options