As of April, several units were transferred to a finished goods system. Of these 20,000 units were already in process from the beginning (Materials: 60% complete Labor: 40% complete). 100,000 units started and finished. By end of April, 30,000 units were in process with 80% completed of materials and 30% completed labor. Compute the number of units transferred to finished goods. Compute the number of equivalent units with respect to both materials used and labor used in the production department for April using the weighted-average method