Dessa Cabinetry,Inc

Multiple Choice

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:

Costs for Finishing Department for March 2017 are:

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