The Finishing Department had 5,900 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 16,800 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,900 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? 13,800. 13,900. 19,800. 22,700. The Lakeside Company uses a weighted-average process costing system. The following data are available: 20,200 16,100 Beginning inventory Units started in production Units finished during the period Units in process at the end of the period (complete as to materials, va complete as to labor and overhead) Cost of materials used Labor and overhead costs 4,100 $ 36,180 $ 41,100 Unit cost of labor and overhead is: $2.55. $2.40. $2.17 $2.03