ABC Company has used a two-stage, reciprocal method cost allocation system for many years. In the first stage, overhead costs from its two service departments (repair and administration) are allocated to its two production departments (molding and assembly) based on the following activity levels: repair repair hours administration # of employees In the second stage, departmental overhead rates for the two production departments are calculated using direct labor hours as the activity for each department. The following information is available for the four departments: Directly traced overhead Repair hours Number of employees Repair $165,000 20,000 12 Admin $228,250 11,250 20 Directly traced overhead Repair hours Number of employees Direct labor hours Molding $88,160 2,400 3 40,000 Assembly $136,340 1,350 5 25,000 During March of the current year, ABC Company started and completed two jobs, Job A and Job L. Information related to the two jobs is given below: Prime costs Direct labor hours in molding Direct labor hours in assembly Units in the job Units sold during March Job A $70,000 8,000 2,000 1,000 600 Job L $60,000 3,000 9,000 1,500 ? Assume there were no beginning inventories of any type at March 1. ABC Company's finished goods inventory at March 31 totaled $149, 601. Calculate the number of units from Job L that were sold during March