The Finishing Department had 6,700 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 18,400 units were recelved from the previous department. The ending Work-in-Process Inventory consisted of 3,700 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 started and completed during the period? 15,400 14,700 21,400 25,100