During May, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 38,900 were in process in the production department at the beginning of May and 164,500 were started and completed in May. May’s beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of May, 52,700 additional units were in process in the production department and were 70% complete with respect to materials and 20% complete with respect to conversion. The production department had $617,874 of direct materials and $485,448 of conversion cost charged to it during May. Its beginning inventory included $75,475 of direct materials cost and $29,893 of conversion cost.
Compute the number of units transferred to finished goods.