XYZ Corporation uses a process costing system to collect costs related to the production of its ice-cream flavored cola. The cola is first processed in a Mixing Department at Health and is then transferred out and finished up in the Bottling Department. The finished cases of cola are then transferred to Finished Goods Inventory. The following information relates to XYZs two departments for the month of January:

		Mixing	Bottling
	Cases of cola in work in process, January 1...................................	25,000	9,000
	Cases of cola completed/transferred out during January..........................	110,000	?
	Cases of cola in work in process, January 31.................................	7,000	19,000

How many cases of cola were completed and transferred to Finished Goods Inventory during January?