In the month of September, a department had 20,000 units in beginning work in process that were 50% complete. During September, 100,000 units were transferred into production from another department. At the end of September there were 10,000 units in ending work in process that were 60% 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 September?

In the month of January, a department had 20,000 units in beginning work in process that were 20% complete. During January, 90,000 units were transferred into production from another department. At the end of January there were 10,000 units in ending work in process that were 80% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for January were?