The Finishing Department had 6,100 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 17,200 units were received from the previous department. The ending Work-in-Process Inventory consisted of 3,100 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? Multiple Choice 14,200. 20,200. 23,300. 14,100.