Problem $4$

Zanussi Products, Inc. manufactures common plumbing parts that go through three processing stages prior to completion. Information on work in the first department, fabrication is given for January:

$\backslash$table$[[$Production Data:,$],[\backslash$table$[[$Units in process, January $1$; Materials $80\%$ complete; Conversion $65\%],[$complete$]],10,000],[$Units started in production during January,$140,000],[$Units completed and transferred out,????