Charle Chairs inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through f and Department B. Direct materials are added at the beginning of production. Conversion costs aro allocated evenly throughout production. A. $500 B. $1,962 C. $962 D. $2.200 Charle Chairs inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through f and Department B. Direct materials are added at the beginning of production. Conversion costs aro allocated evenly throughout production. A. $500 B. $1,962 C. $962 D. $2.200