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In the month of June, a department had 19500 units in beginning work in process that were 65% complete. During June, 89800 units were started

In the month of June, a department had 19500 units in beginning work in process that were 65% complete. During June, 89800 units were started into production. At the end of June there were 10100 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. How many units were transferred out of the department in June?

109300 units.

79700 units.

89800 units.

99200 units.

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