The finishing department had 11,000 incomplete units in its beginning work-in-process inventory which were 100% complete as to materials and 30% complete as to conversion costs. 33,000 units were received from the previous department. the ending work-in-process inventory consisted of 4,300 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? 44,000 units. 28,700 units. 26,300 units. 39,700 units.