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Apex Company had the following data for the current fiscal period:

Units in process at the beginning of the month 6,000
Units in process at the end of the month 4,000
Units started during the month 20,000

Materials are added at the beginning of the process. Beginning work-in-process was 40 percent complete as to conversion. Ending work-in-process was 70 percent complete as to conversion.

find out the number of units completed and transferred out during the period?

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