4. The Rnishing Department had 7,000 incomplete units in Rs beginning Work-in-Process Inventory which were 00% complete as to materials and 30% complete as to conversion costs. 21,000 units were received from the previous department. The ending work-in-Process Imer tory consisted of 2750 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first first-out (FIFO) process costing What are the equivalent unts of production for matenals during the perod? O 21000 units O 19,625 units O 18.250 units O 16750 units O Type here to search 6 8