55. ABC firm uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month Units Data Percentage Complete Material 50% Conversion 90% Work in process, beginning: Units started into production during the month Units completed and transferred out Work in process, ending:. Units 100 20,000 19,800 300 60% 20% Cost Data Material Costs in the beginning inventory: $260 Costs added to production during the month.... $99,650 Conversion $3,366 $745,329 Please calculate the total no of units in process (1 Point) 0 20,100 Units O 19,900 Units 20,000 Units