In the month of June, a department had 12,000 units in beginning work in process thatwere 70% complete. During June, 48,000 units were transferred into production fromanother department. At the end of June there were 6,000 units in ending work in processthat were 40% complete. Materials are added at the beginning of the process, whileconversion costs are incurred uniformly throughout the process. How many units weretransferred out of the process in June?