During April, the production department of Hodge Co.'s process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of April and 110,000 units that were started and completed in April. April's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to conversion. At the end of April, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to conversion. Compute the number of physical units transferred to finished goods