The Finishing Department of Lee and Lewis, Inc., the last department in the manufacturing process, incurred production

Question:

The Finishing Department of Lee and Lewis, Inc., the last department in the manufacturing process, incurred production costs of $220,000 during the month of June. If the June 1 balance in Work-in-Process Inventory-Finishing is $0 and the June 30 balance is $70,000, what amount was transferred to Finished Goods Inventory?