45. In 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 the 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?

a. 90,000 units.

b. 80,000 units.

c. 100,000 units.

d. 110,000 units.