Audrey Auto Accessorles manufactures plastic moldings for car seats. Its costing system uses two cost categorles, direct materlals 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, $35\%$ converted

Units started during February

Work in process, ending inventory:

$400$ units

$25\%$ complete as to conversion costs

$100\%$ complete as to materials

$900$ units

$300$ unilts

Costs for the Department A for February $2017$ are:

Work in process, beginning inventory:

$\backslash$table$[[$Direct materials,$$606,000$