In the month of March, a department had 8400 units in beginning Work in Process that were 65% complete. During March, 30800 units were transferred into production from another department. At the end of March there were 2000 units in ending Work in Process that were 65% complete. 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?

37200 units

32800 units

18720 units

26780 units