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, 35% converted 250 units Units started during February 940 units Work in process, ending inventory 300 units Costs for Department A for February 2017 are: Work in process, beginning inventory: Direct materials $153,000 Conversion costs $202,000 Direct materials costs added during February $600,000 Conversion costs added during February $434,000 A. $1,697 B. $2,921 C. $612 D. $2,701 Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted - average costing. 330 units Data for the Assembly Department for June 2017 are: Work in process, beginning inventory Direct materials (100% complete) Conversion costs (45% complete) Units started during June Work in process, ending inventory: Direct materials (100% complete) Conversion costs (80% complete) Costs for June 2017: Work in process, beginning inventory: 980 units 150 units O A. 1,310 units; 970 units B. 1,310 units; 1,280 units O C. 1,083 units; 1,084 units OD. 1,130 units; 1,130 units