In the month of June, a department had 20,4000 units in beginning work in process that were 75% complete. During June, 32000 units were transferred into production from another department. At the end of June there were 4000 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 (Please show work)

A. How many units were transferred out of the process in June________

B. The equivalent units of production for materials in June were _______

C. The equivalent units of production for conversion costs for June were_______