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Ramses Corporation Produces a Product That Passes Through Two Processes  Units, beginning work in process 4,000 Units, ending work in process 5,500\begin{array}{ll}\text { Units, beginning work in process } & 4,000 \\\text { Units, ending work in process } & 5,500\end{array}

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Ramses Corporation produces a product that passes through two processes. During April, the first department transferred 19,000 units to the second department. The cost of the units transferred was $30,000. Materials are added uniformly in the second process. The following information is provided about the second department's operations during April:  Units, beginning work in process 4,000 Units, ending work in process 5,500\begin{array}{ll}\text { Units, beginning work in process } & 4,000 \\\text { Units, ending work in process } & 5,500\end{array} The number of units completed in the second department during April is


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