10. Heinz Bottling Company produces various glass and plastic containers and uses a process costing system. The following information relates to production in the Formulating Department during January for the company's 2-quart size glass jars: Beginning Work in Process inventory: 4,500 units, 85% complete as to conversion costs Beginning Work in Process inventory-cost of direct materials, $18,000 Beginning Work in Process inventorycosts of conversion, $14,000 Number of jars started in January: 270,000 units Ending Work in Process Inventory: 2,000 units, 35% complete as to conversion Direct materials added during January: $78,075 Conversion costs incurred during January: $40,700 Direct materials are added at the beginning of the Formulating process, and conversion costs are incurred uniformly throughout production. How many glass jars were completed during January? A) 268,000 units B) 272,500 units C) 274,500 units D) 272,000 units