In the month of June, a department had 21400 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 10900 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?

89800 units.

111200 units.

78900 units.

100300 units.

Coronado Company is trying to determine the equivalent units for conversion costs with 4900 units of ending work in process at 70% completion and 44600 units that are 100% complete as to materials. There are no beginning units in the department. Materials are added at the beginning of the process, and conversion costs occur evenly throughout the entire production period. What is the equivalent units of production for conversion costs for the current period?

3430.

43130.

48030.

49500.