7. KitKlean, Inc. uses a process costing system and has two departments: Mixing and Canning. The following information available for the period for the Mixing department, the first of the two departments: Units in Beginning WIP inventory 1,800 Units in Ending WIP inventory 2,500 Units started during the period 26,400 How many units were completed and transferred out to the Canning department during the period? a. 25,700 b. 30,700 c. 27,100 d. 28,200 e. 22,100