Suppose only conversion costs are being considered in this condition. On July 1, the finishing department had Work in Process inventory of 6,600 units which were 50 percent complete and had a value of $82,472. During July, costs of $787,760 were incurred in the finishing department and 31,500 units were transferred into the department. At the end of the month, the 5,000 units in ending inventory were 20% complete. How many units were transferred out of the department in July?