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 78,800 chairs, and transferred them to the Finishing Department. The firm ended the month with 9,900 chairs in ending inventory. There were 15,500 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 30% complete as to conversion costs, while ending work in process was 85% complete as to conversion costs. How many of the units that were started and completed during February? A. 83,100 B. 63,300 C. 73,200 D. 78,800