Regina Manufacturing uses the FIFO method of process costing. The production report for

the Curing Department, where the materials are added at the beginning of the period, for

September was as follows:

In process, beginning of the period

3,000 units

Stage of completion

30 %

Transferred to stockroom during period

12,000 units

In process, end of the period

6,000 units

Stage of completion

40 %

The number of units started and completed during the period was??