Coon Company uses the? weighted-average method in its process costing system. The Packaging Department started the month with 260 units in? process, started 1,420 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 30?% complete with respect to conversion costs. The department incurred the following? costs:

	Beginning WIP	Added this month	Total
Direct Materials	$1,000	$3,100	$4,100
Conversion Costs	200	5,860	6,060
Total	$1,200	$8,960	$10,160
How many units were completed and transferred? out? A. 1,540 units B. 140 units C. 1,280 units D. 1,420 units