Compute the total equivalent units of production with respect to labor for March using the weighted-average inventory method.

Beginning goods in process	150,000		80	%
Goods started	310,000		100
Goods completed	340,000		100
Ending goods in process	120,000		25

Physical flow reconsiliation
Units to account for:		Units accounted for

During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 55,000 were in process in the production department at the beginning of April and 280,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to labor. At the end of April, 58,000 additional units were in process in the production department and were 90% complete with respect to materials and 20% complete with respect to labor.

Compute the number of units transferred to finished goods.