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. Conversion costs are allocated evenly throughout production. Data for Department A for February 2017 are: Work in process, beginning inventory, 50% complete for materials, 25% complete for conversion 400 units Units started during February 1,000 units Work in process, ending inventory, 40% complete for materials, 10% complete for conversion 250 units Costs for Department A for February 2017 are: Work in process, beginning inventory: Direct materials $4,500 Conversion costs $17,500 Direct materials costs added during February $10,500 Conversion costs added during February $43,000 How many equivalent units were produced for conversion by Department A during February? A. 1,075 units B. 1,150 units C. 1,000 units D. 750 units