Charlie Chairs Inc, manufactures plastic moldings for car seats its costing system res two cost categories direct materials and conversion costs. Each product must pass through Department Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production Data for Department for February 2017 ore Work in process, beginning inventory, 30% converted 520 units Units started during February HOD units Work in process, ending inventory 260 units Costs for Department A for February 2017 are Work in process, beginning inventory Direct materials $182,000 Conversion costs $207,000 Direct materials costs added during February 5603,000 Conversion costs added during February $425,000 How many units were completed and transferred out of Department A during February