A Inc., employs a process costing system. Direct materials are added at the beginning of the process. Here is the information about July’s activities:

On July 1

Beginning inventories 850 units, 60% complete

Direct materials cost $5,000

Conversion Costs $4,000

During July

Number of units started 15,000

Direct materials added $155,000

Conversion costs added $83,520

On July 31

Ending Inventories 1,600 units, 40% complete

Using FIFO method, (A) the number of units started and completed in July was? (B) the number of equivalent units of conversion costs was? (C) the cost of goods completed and transferred out during July was?

For A I came up with 14,250 but not sure if I am doing the process correctly please advise.

Thank you in advance for your help!