Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,200 chairs. During the month, the firm completed 78,600 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,600 chairs in ending inventory. There were 16,000 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was 20% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs.

Beginning

inventory:

Direct materials	$24,200
Conversion costs	$35,500

Manufacturing costs added during the accounting

period:

Direct materials	$168,200
Conversion costs	$278,000

How many of the units that were started and completed during February?

Question content area bottom

Part 1

A.

73,200

B.

78,600

C.

62,600

D.

83,800