In the month of September, a department had 40,000 units in beginning work in process that were 60% complete. During September, 100,000 units were transferred into production from another department. At the end of September there were 25,000 units in ending work in process that were 20% 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?

A) 115,000

B)140,000

C)120,000

D)125,000