AAA company is reviewing the behaviour of its various activities. AAA is considering various costs under process costing system. Their costing system utilises two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for February 2013 are: Work in process, beginning inventory, 40% converted 200 units Units started during February 600 units Units sold during February 600 units Work in process, ending inventory 100 units Costs for February 2013 are: Work in process, beginning inventory: Direct materials $100,000 Conversion costs 100,000 Direct materials costs added during February 1,000,000 Conversion costs added during February 1,250,000 How many units were completed and transferred out of Department A during February?O a. 100 units O b. 600 units O c. 700 units O d. 800 units O e. Cannot be calculated with the information provided