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, 35% converted Units started during February 1,250 units 1,300 units 920 units Costs for Finishing Department for March 2017 are: Work in process, ending inventory Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during February Conversion costs added during February $230,000 $200,000 $423,000 $141,000 How many units were completed and transferred out of the Finishing Department during March? A. 2,675 units B. 1,250 units C. 1,300 units D. 1,630 units