Believe Co. manufactures Product X and has the following information for December. All materials were added at the start of the process and all finished products were transferred out. How many units were transferred out in December? * Beginning Work in Process Inventory (75% complete as to conversion) Started Ending Work in Process Inventory (15% complete as to conversion) Beginning WIP Inventory Costs: Material Conversion Current Period Costs: Material Conversion 7,500 units 27,000 units 9,400 units P25,500 52,725 P34,300 80,845 1 point