In the month of March, a department had $8400$ units in beginning Work in Process Inventory that were $70\%$ complete. During March, $30100$ units were transferred into production from another department. At the end of March there were $1600$ units in ending Work in Process Inventory that were $70\%$ complete. Direct materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. The weighted$-$average method is used. How many units were transferred out of the process in March?In the month of March, a department had $8400$ units in beginning Work in Process Inventory that were $70\%$ complete. During March,

$30100$ units were transferred into production from another department. At the end of March there were $1600$ units in ending Work in

Process Inventory that were $70\%$ complete. Direct materials are added at the beginning of the process while conversion costs are

incurred uniformly throughout the process. The weighted$-$average method is used. How many units were transferred out of the

process in March?

$19950$ units

$28070$ units

$36900$ units

$31700$ units