hed S300 incomplete unts n its beginning workinProcess inventory which were toos complete as to materials end 40% complete as to conversion costs 15.600 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2300 units which were conversion costs. The Finishing Depertment uses frst-in first-out (FIFO) process costing materials and 40s complete as to How meny units were started and completed during the period? 12,600 O 13.300 18600 20,900