The Finishing Department had 6,600 incomplete units in its beginning Work-in- Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 18,200 units were received from the previous department. The ending Work-in-Process Inventory consisted of 3,600 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 uits were started and completed during the period? Multiple Choice 14,600. 21,200. 24,800. 15,200