Hasgrove Company has the following work in process account. MANUFACTURING COSTS Balance March 1 Materials Labor Overhead Transfer out March 31 Balance March 31 WORK IN PROCESS FINISHED Raw Materials Inventory Factory Labor Manufacturing Overhead Painting GOODS INVENTORY $3,780 -$6,360 6,360 -$2,300 2,300 -$1,350 1,350 Production records show that there were 800 units in the beginning inventory, 30% complete, 1.200 units started, and 1,500 units transferred out. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process Hasgrove uses the FIFO method to compute equivalent units. How many units are in process at March 31? Work in process, March 31 units