Medina Corp. had the following information available for the year:

Beginning inventory of goods in process (40% complete, $4,700)	560 units
Ending inventory of goods in process (80% complete)	1,120 units
Total units started during the year	17,600 units

The number of units transferred to finished goods during the year is:

17,600 units.

17,040 units.

18,160 units.

18,440 units.

17,488 units.