17. In the month of June, a department had 20,000 units in beginning work in p 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 out of the process in June? A) 90,000 units. B) 80,000 units. C) 100,000 units. D) 110,000 units