Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10,900 models. During the month, the company completed 11,300 models, and transferred them to the Distribution Department. The company ended the month with 2,300 models in ending inventory. There were 2,700 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is being followed. Beginning work in process was 25% complete as to conversion costs, while ending work in process was 55% complete as to conversion costs.Beginning inventory:

Direct materials costs $19,900

Conversion costs $10,800

Manufacturing costs added during the accounting

period:

Direct materials costs $70,000

Conversion costs $241,000

How many of the units that were started and completed during October?