Process Costing:

The finishing department had 5000 incomplete units in beginning wip inventory. They were 100% complete for materials and 70% complete for conversion costs. 15000 units were started into the process during the period. Ending inventory wip contains 2000 units that are 50% complete for materials and 30% complete for conversion costs. The fifo method is used. How many units were transferred out during the period? A. 12000 B. 13000 C. 18000 D. 20000 E. None of these