Penny, Inc. employs a process costing system. Direct materials are added at the beginning of the process. Here is information about the July activities: On July 1: Beginning inventories Direct materials cost Conversion costs 850 units, 60% complete $5,000 $4,000 During July: Number of units started Direct materials added Conversion costs added 15,000 $155,000 $83,520 On July 31: Ending inventories 1,600 units, 40% complete Required: Using the FIFO method, determine the number of units started and completed in July