La Dolce Vita's costing system uses two cost categories: direct materials and conversion costs. In the Mixing Department, direct materials are added at the beginning of production while conversion costs are allocated evenly throughout production. Data for the Mixing Department for February 2020 are: 15.000 units 30.000 units 8,000 units Work in process, beginning inventory, completion rate of 80% Units started during February Work in process, ending inventory, completion rate of 20% Work in process, beginning inventory: Direct materials costs $ 24,500 Conversion costs $ 43.600 Costs added during February: Direct materials costs Conversion costs $ 157.000 $ 123,200 How many units were completed and transferred out of the Mixing Department during February? 30,000 units 32,000 units 38,000 units 45,000 units 37,000 units