Give me an example of Bal., $3,000$ units, $40\%$ completed $6,660$ Transferred to Finished Goods, $69,000$ units?

Direct materials, $71,000$ units @ $$1\mathrm{.}392,300$

Direct labor $128,800$

Factory overhead $50,075$

Bal., $?$ units, $75\%$ completed?

Cost per equivalent units of $$1\mathrm{.}30$ for Direct Materials and $$2\mathrm{.}50$ for Conversion Costs. What is the cost of units transferred to finished goods