Answer the following questions using the information below: The Recliner Company manufacturers a standard massage chair. During February, the firm's Assembly Department started production of 150,000 chairs. During the month, the firm completed 170,000 chairs and transferred them to the Finishing Department. The firm ended the month with 20,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle. Weighted-average costing is used byRecliner. Conversion costs are incurred uniformly over the production cycle. Beginning inventory was 70% complete as to conversion costs and ending inventory was 40% complete as to conversion costs. Beginning inventory was $200,000 and $118,560 for direct materials and conversion costs, respectively. The Recliner Company spent $408,000 and $330,000 for direct materials and conversion costs during February, respectively. How many chairs were in inventory at the beginning of the month?