He Finishing Department had 6,100 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 40% complete as to conversion costs. 17,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 3,000 units which were 50% complete as to materials and 40% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.

 

How many units were started and completed during the period?