Materials are added at the beginning of the process and conversion costs are added uniformly.

Work in? process, beginning:
Number of units	15 comma 00015,000
Transferredminus?in costs	?$94,000
Direct materials? (100%)	?$22,500
Conversion costs? (75%)	?$25,400
Units transferredminus??in:
Number of units	52 comma 50052,500
Transferredminus?in costs	?$640,500
Units completed	41 comma 00041,000
Costs during the? period:
Direct materials	?$155,475
Conversion costs	?$213,225
Work in? process, ending:
Number of units	26 comma 50026,500
?(100% complete for materials and? 35% complete for? conversion)

What is the total number of physical units to account? for?