Charlie Chairs Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each produdt 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 Units started during February Work in process, ending inventory 520 units 960 units 300 units Costs for Department A for February 2017 are Work in process, beginning invento Direct materials Conversion costs $182,000 $208,000 $601,000 Direct materials costs added during February