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Answer the following questions using the information below: Dessa Cabinetry, Inc., manufactures standard sized modular cabinet units for kitchens and other applications within the home.

Answer the following questions using the information below:

Dessa Cabinetry, Inc., manufactures standard sized modular cabinet units for kitchens and other applications within the home. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through the rough cut department and the finish department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for Finishing Department for March 2015 are:

Work in process, beginning inventory, 25% converted 1,000 units

Units started during February 1,200 units

Work in process, ending inventory 500 units

Costs for Finishing department for March 2015 are:

Work in process, beginning inventory:

Direct materials $200,000

Conversion costs $200,000

Direct materials costs added during February $420,000

Conversion costs added during February $1,400,000

How many units were completed and transferred out of the Finishing Department during March?

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