The ALG Manufacturing Company has gathered the following information for the month of September: 6,000 units in the beginning Work-in-Process Inventory 60,000 units were started into production 50,000 units were completed and transferred to the next department The ending Work-in-Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs. What is the ending balance number of units (Step 1) 16,000 22,000 12,000 26,000