In the month of june, a department had 20,000 units in beginning work in process that were 70% complete. during june, 90,000 units were transferred into production from another department. at the end of june there were 10,000 units in ending work in process that were 40% complete. materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. how many units were transferred out of the process in june?

T-comm makes a variety of products. it is organized in two divisions, north and south. the managers for each division are paid, in part, based on the financial performance of their divisions. the south division normally sells to outside customers but, on occasion, also sells to the north division. when it does, corporate policy states that the price must be cost plus 20 percent to ensure a "fair" return to the selling division. south received an order from north for 300 units. south's planned output for the year had been 1,200 units before north's order. south's capacity is 1,500 units per year. the costs for producing those 1,200 units follow