The following information pertains to the mixing department: Units Materials Completion % Conversion Completion % Work in process, January 1 32,500 60% 32% Work in process, January 31 20,000 75% 24% Units started into production during January 1,515 How many units were completed and transferred out of the mixing department during January? 14,015 units 14,000 units 15,000 units O 15,015 units