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In the month of June, a department had 21300 units in beginning work in process that were 75% complete. During June, 90500units were started into

In the month of June, a department had 21300 units in beginning work in process that were 75% complete. During June, 90500units were started into production. At the end of June there were 9400 units in ending work in process that were 35% 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?

102400 units.

90500 units.

81100 units.

111800 units.

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