19000 units Work-in-process June 1, Direct material: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed during June and transferred out to finished goods inventory OMR 120,000 OMR 34,000 OMR 154,000 129000 units ? units 6000 units Work-in-process June 30 Required; Calculate the completed units during June Santorini Corporation has experienced a number of out of stock situations with respect to its finished goods inventories Inventory at the end of May, for example, was only 370 units an all time low Management desires to implement a policy whereby finished goods inventory is 60 % of the following month's sales Budgeted sales for June, and July are expected to be 5400 units, and 4600 units respectively Required Determine the number of units that Santorini must produce in June