The Finishing Department had 7,500 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 22,500 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,950 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out process costing.How many units were started and completed during the period?