Heinz Bottling Company Produces Various Glass and Plastic Containers and Uses

Heinz Bottling Company produces various glass and plastic containers and uses a process costing system.The following information relates to production in the Formulating Department during January for the company's 2-quart size glass jars:
-Beginning Work in Process inventory: 4,500 units, 85% complete as to conversion costs
-Beginning Work in Process inventory-cost of direct materials, $18,000
-Beginning Work in Process inventory-costs of conversion, $14,000
-Number of jars started in January: 270,000 units
-Ending Work in Process Inventory: 2,000 units, 35% complete as to conversion
-Direct materials added during January: $78,075
-Conversion costs incurred during January: $40,700
Direct materials are added at the beginning of the Formulating process, and conversion costs are incurred uniformly throughout production.How many glass jars were completed during January in the Forming Department?

A) 268,000 units
B) 272,500 units
C) 274,500 units
D) 272,000 units