Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production Data for Department A for February 2017 are: Work in process, beginning inventory, 40% converted 200 units Units started during February 880 units Work in process, onding inventory 140 units 20% complete as to conversion costs 100% completo as to materials Costs for the Department A for February 2017 are: Work in process, beginning inventory: Direct materials $608,000 O A. 880: 740 OB. 1,080; 1,080 OC. 1,080968 OD 1,080, 940