In the month of June, a department had $23000$ units in beginning work in process inventory that were $60\%$ complete. During June, $87000$ units were transferred into production from another department. At the end of June there were $10000$ units in ending work in process inventory that were $40\%$ complete as to conversion. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. How many units were transferred out in June?

$87000$ units.

$77000$ units.

$100000$ units.

$110000$ units.