1) Daniels process costing system had 8,000 units in beginning work in process inventory in a particular department, 100% complete with respect to materials and 25% complete with respect to conversion costs. The total dollar value of this inventory was $22,600. During the month, 250,000 units were transferred out of the department. The costs per equivalent unit for the month were $4.00 for materials and $2.50 for conversion costs. The value of the units completed and transferred out of the department was:

2) Marina Adami. Manufacturing &Co. uses the weighted-average method in its process costing system. The company recorded 69,500 equivalent units for conversion costs for June in a particular department. There were 26,000 units in the ending work in process inventory on June 30, 85% complete with respect to conversion costs. The June 1 work in process inventory consisted of 18,000 units, 30% complete with respect to conversion costs. A total of 55,000 units were completed and transferred out of the department during the month. The number of units started during June in the department was: