Data for Finishing Department for March 2017 are: Work in process, beginning inventory, 25% converted Units started during February Work in process, ending inventory Costs for Finishing Department for March 2017 are: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during February Conversion costs added during February How many units were completed and transferred out of the Finishing Department during March? 1,000 units 1,500 units 500 units $200,000 $203,000 $421,000 $140,000 A. 2,000 units B. 1,500 units C. 1,000 units D. 2,375 units