The Finishing Department had 13,500 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 40,500 units were received from the previous department. The ending Work-in-Process Inventory consisted of 5,300 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing. How many units were transferred-out during the period?

54,000 units.

32,300 units.

35,200 units.

48,700 units.