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Department 3 of a two department production process shows: Units Beginning Work in Process 10,000 Ending Work in Process 50,000 Total units to be accounted

Department 3 of a two department production process shows:

	Units
Beginning Work in Process	10,000
Ending Work in Process	50,000
Total units to be accounted for	140,000

How many units were transferred out to Department 4?

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