The Finishing Department of Carter and Nelson, Inc., the last department in the manufacturing process incurred production

Question:

The Finishing Department of Carter and Nelson, Inc., the last department in the manufacturing process incurred production costs of $310,000 during the month of June. If the June 1 balance in Work-in-Process Finishing is $0 and the June 30 balance is $70,000, what amount was transferred to Finished Goods Inventory?