KugaR Chemicals Ltd manufactures chemical Compound A in two sequential departments. On 1 March, Department 2 had 2,500 units, which were 30 per cent complete as to conversion cost. During March, 18,000 units were completed and transferred from Department 1 to Department 2. On 31 March, Department 2 had 5,000 units, which were 25 per cent complete as to conversion costs. How many units were completed and transferred out from Department 2 during the month of March?

	a.	15,500
	b.	18,500
	c.	13,000
	d.	20,500
	e.	None of the answers.