Hair Shine Company Produces Shine Bright Shampoo and Uses a Process

Hair Shine Company produces Shine Bright shampoo and uses a process costing system. Conversion costs are added evenly throughout the production process. The following information is available for March for the Mixing Department: $\begin{array}{l}\text { Units in process, March } 1 \text { (40\% complete) } & 200 \\\text { Units started in March } & 1,000 \\\text { Units in process, March } 31 \text { (80\% complete) } & 250\\\text { Conversion costs in Work in Process, March 1: }\\\text { Labor } & \$ 38,000 \\\text { Overhead } & 8,000\\\text { Labor costs during March ( } 5,100 \text { hours) } & 102,780\\\text { Overhead applied during March } & 49,020\end{array}$ How many units were completed in the Mixing Department during March?

A) 950 units
B) 1,200 units
C) 1,000 units
D) 1,050 units