Milton Corporation had 15,000 units of beginning inventory in its Cutting Department on May 1. The units were 100 percent complete with respect to direct materials requirements but only 80 percent complete with respect to conversion requirements. On May 31, the company had 12,000 units of inventory remaining in its Cutting Department. These units were 100 percent complete with respect to their direct materials requirements but only 30 percent complete with respect to conversion. The department’s direct materials cost in May totaled $1,000,000, or $40 per equivalent unit consumed. Its conversion costs in May totaled $2,200,000, or $50 per equivalent unit. Determine how many units were started and completed in Milton’s Cutting Department during May.