Blue Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 300 units in process, started 1,440 units, and had 140 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly The units in process at the end of the month are 10% complete with respect to conversion costs. During the month 1,600 units were completed and transferred out. The department incurred the following costs: (Click on the icon to view the costs.) For conversion costs, the equivalent units of production are OA. 1,600 units OB, 1,614 units OC. 1,440 units O D. 1,740 units