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, 53,000 were in process in the production department at the beginning of April and 220,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 74,000 additional units were in process in the production department and were 70% complete with respect to materials and 30% complete with respect to conversion.