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Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for September follows. Assume that all materials are added at the beginning of its production process, and that conversion costs are added uniformly throughout the process.

Work in process inventory, September 1 (7,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; includes $78,500 of direct material cost, $55,600 in direct labor cost, $68,260 overhead cost)	$	202,360
Units started in April		38,000
Units completed and transferred to finished goods inventory		33,000
Work in process inventory, September 30 (? units, 100% complete with respect to directmaterials, 40% complete with respect to direct labor and overhead)		?
Costs incurred in September
Direct materials	$	475,000
Conversion	$	394,000

Required:

Compute each of the following, assuming Hi-Test uses the weighted-average method of process costing.(Round "Cost per EUP" to 2 decimal places.)

1.	The number of physical units that were transferred out and the number that are in ending work in process inventory.

UNIT RECONCILIATION