In the month of March, a department had 8200 units in beginning Work in Process Inventory that were 80% complete. During March, 29400 units were transferred into production from another department. At the end of March there were 1900 units in ending Work in Process Inventory that were 80% 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? 35700 units 31300 units 22000 units 31600 units