Answer choices are

a. 14,600

b. 14,300

c. 20,600

d. 23,900

The Finishing Department had 6,300 incomplete units in its beginning Work-In-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 17.600 units were received from the previous department. The ending Work-In-Process Inventory consisted of 3,300 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 transferred-out during the period