during febuary the production department of a process manufacturing system com

during febuary the production department of a process manufacturing system completed a number of units of a porduct and transfered them to finished goods. of
the units transfered 35000 were in process at the begining of febuary and 80000 where started and completed in febuary. febuary`s beging inventory units
were 100% complete in respect to direct materials and 60% complete with respect to labor. at the end of febuary 10000 aditional units additional units were in
process in the production department and ere 100% complete with respect to materials and 30% complete with respect to labor. compute the number of unitd
transfered to finished goods.