Calhoun Products uses process costing. At the beginning of the month, there were 1,100 units in process in the Welding Department which were 40% complete for conversion (labor plus overhead). Materials are added at the beginning of the process. A total of 15,000 units were begun during the month, and there were 1,400 units in the ending work-in-process inventory that were 100% complete with respect to materials and 30% complete with respect to conversion. How many units were completed and transferred out during the month? A. 11,900 units OB. 16,100 units OC. 15,300 units D. 14,700 units