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 progress, may 1

3,000

Started into9 process during the month

65,000

Work in progress, may 31

7,000

Finishing

Work in progress, may 1

6,000

Transferred In From Assembly Department During The Month

?

Work in progress, may 31

4,000

Instructions

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