QUESTION 20 Use the data of Pennington company's Cutting Department at the end of July that follows (This company uses process costing system): Beginning WIP -- units : 17,000 Amount Transferred in WIP -- units : 53,000 Transferred out in July -- units : 37,000 Ending WIP --% complete : 40% Based on the data shown here, what was the number of unit that in process? 28,800 a. 38,000 33,000 C. 12,000 O d