In the month of June, a department had $20,000$ units in beginning work in process that were $70\%$ complete. During June, $80,000$ units were transferred into production from another department. At the end of June there were $15,000$ 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 process in June?

$85,000$ units.

$70,000$ units.

$90,000$ units.

$100,000$ units.