1. Dessa Cabinetry, Inc., manufactures standard sized modular cabinetunits 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: Work in process, beginning inventory, 20% converted Units started during March Work in process, ending inventory, 30% converted 1000 units 1800 units 500 units Costs for Finishing Department for March 2017 are: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during March Conversion costs added during March $200,000 $204,000 $428,000 $141,000 a. How many units were completed and transferred out of the Finishing Department during March? b. Determine March's equivalent units for conversion costs, using the FIFO method.