The Packaging 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 received 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 Packaging Department uses first-in, first-out (FIFO) process costing. 33:13 How many units were transferred-out during the period? Multiple Choice 15,400. 0 21,400