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Clopack Company manufactures one product that goes through one processing department called Mixing. All raw

materials are introduced at the start of work in the Mixing Department. The company uses the weighted$-$average method

of process costing. Its Work In Process T$-$account for the Mixing Department for June follows $($all forthcoming questions

pertain to June$)$:

The June $1$ work in process inventory includes $5,000$ units with $$16,000$ in materials cost and $$12,000$ in conversion cost.

The June $1$ work in process inventory was $100\%$ complete with respect to materlals and $50\%$ complete with respect to

conversion. During June, $37,500$ units were started into production. The June $30$ work in process inventory consisted of

$8,000$ units $100\%$ complete with respect to materlals and $40\%$ complete with respect to conversion.

How many units were completed and transferred to finished goods?