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 $2015$ are:

Work in process, beginning inventory, $40\%$ converted

$200$ units

Units started during February

$800$ units

Work in process, ending inventory

$100$ units

Costs for Department A for February $2015$ are:

$\backslash$table$[[$Work in process, beginning inventory:,$],[$Direct materials,$$150,000$