Data for Pureform, Inc. are as follows: ending work in process, 8,000 units; units started, 45,000. Beginning work in process contains 5,000 units with the following costs: $4,320 for materials, $2,830 for conversion costs. Additional costs incurred during the period are $52,800 for materials, and $53,750 for conversion costs. Assume Pureform adds all materials at the beginning of the process, and incurs conversion costs uniformly throughout the production process.

(T of F) If ending work in process is 75% complete with respect to conversion costs, then Pureform transfers 44,000 units to the next department.