Answer:
Units completed and transferred to finished goods during the period are:
= 31,300 units.
Explanation:
a) Data and Calculations:
                                                                Units   Materials    Conversion
Work in process inventory, June 1       4,100    $14,700        $12,300
Degree of completion of WIP                                100%               60%
Units started into production, June 36,600
Total units available in production   40,700
Work in process inventory, June 30  9,400        100%               50%
Units completed and transferred     31,300 (40,700 - 9,400)