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Charlie 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 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, 45% converted Units started during February Work in process, ending inventory 650 units 840 units 160 units Costs for Department A for February 2017 are: Work in process, beginning inventory: Direct materials Conversion costs $195,000 S202,000 Direct materials costs added during February Conversion costs added during February $435.000