compute the physical units transferred out and in process for each department 618732

Sismondi Company has a process cost accounting system. During May, the Assembly and Finishing Departments had the following data concerning physical units:

Assembly:

Work in process, May 1	3,000
Started into process during the month	65,000
Work in process, May 31	7,000

Finishing:

Work in process, May 1	6,000
Transferred in from Assembly Department during the month	?
Work in process, May 31	4,000

Instructions

Compute the physical units transferred out and in process for each department.