The following information is available for completed Job No. 402: Direct materials, $20000; direct labor, $80000; manufacturing overhead applied, $10000; units produced, 5000 units; units sold, 2000 units. The cost of the finished goods on hand from this job is $60000. O $66000. O $44000 O $110000 A process began the month with 2900 units in the beginning work in process inventory and ended the month with 2500 units in the ending work in process. If 22100 units were completed and transferred out of the process during the month, how many units were started into production during the month? .22100 19600 O 21700 O 22500