Data for oceanic company for the month of June 2001 are as follows
Beginning work in process inventory:
Units 800
Direct materials-100% complete
Conversiton costs-70% complete
Direct material costs-2860
Conversion costs-2150
ENDING WORK IN PROCESS INVENTORY
Unit-1500
Direct material-100% complete
Conversion cost-30% complete
OERATION FOR THE MONTH OF JUNE
Units started-14,000
Direct material costs-57,400
Conversion costs-50,122

b. Identifly the amount that should be transferred out of the Work in Process Inventory account, and state where those dollars should be transferred.

This is long, complicated stuff. I can give you a link explaining process costing:
Principles of Accounting Chapter 20 (http://www.principlesofaccounting.com/chapter%2020.htm)

But in order to get help on a problem like this, you are going to have to make an attempt at it so someone can see where you might be going wrong, or ask some very specific question.