QualCo manufactures a single product in two departments: Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly. Of these transferred units, 38,300 were in process in the Cutting department at the beginning of May and 158,500 were started and completed in May. May's Cutting department beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of May, 52,100 additional units were in process in the Cutting department and were 60% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $533,208 of direct materials and $431,775 of conversion cost charged to it during May. Its beginning inventory included $74,875 of direct materials cost and $29,293 of conversion cost.

COMPUTE THE NUMBER OF UNITS TRANSFERRED TO ASSEMBLY