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, 30% converted 200 units Units started during February 800 units Work in process, ending inventory 240 units

Costs for Department A for February 2017 are: Work in process, beginning inventory: Direct materials $150,000 Conversion costs $210,000 Direct materials costs added during February $603,000 Conversion costs added during February $429,000 How many units were completed and transferred out of Department A during February?

Group of answer choices

a) 440

b) 800

c) 760

d) 1,000