Burton Company uses the weighted average method in its process costing system. The Packaging Department started the month with 200 units in process that were 70% complete, received 1,500 units for the Finishing Department, and had 150 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 20% complete with respect to conversion costs. The department incurred the following cost: Beginning WIP Added this month Total
Transferred In $700 $12,900 $13,600
Direct Materials 200 3,200 3,400
Conversion Costs 500 5,820 6,320
Total $1,400 $21,920 $23,320

How many units were completed and transferred out?
a. 150 units
b. 1,500 units
c. 1,350 units
d. 1,550 units