At the beginning of the recent period, there were 2, 940 units of product In a department, one-third completed. These units were finished and an additional 13, 500 units were started and completed during the period 1, 480 units were still in process at the end of the period, one-fourth completed. Using the FiFO valuation method, the equivalent units produced by the department were: 15, 960 units. 15, 830 units. 17920 units. 16.440 units. 20.250 units