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 $2017$ are: Work in process, beginning inventory, $20\%$ converted $1000$ units Units started during February $1800$ units Work in process, ending inventory $500$ units Costs for Finishing Department for March $2017$ are: Work in process, beginning inventory: Direct materials $$200,000$ Conversion costs $$204,000$ Direct materials costs added during February $$428,000$ Conversion costs added during February $$141,000$ How many units were completed and transferred out of the Finishing Department during March? A$)1000$ units B$)1800$ units C$)2300$ units D$)2660$ units