The Finishing Department had 6,400 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 40% complete as to conversion costs. 17,800 units were received from the previous department. The ending Work-in-Process Inventory consisted of 3,400 units which were 50% complete as to materials and 40% 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? 14,800. 14,400. 20,800. 24,200.