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 78,900 chairs, and transferred them to the Finishing Department. The firm ended the month with 9,400 chairs in ending inventory. There were 15,100 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 Beginning inventory Direct materials $24,300 Conversion costs $35,900 Manufacturing costs added during the accounting period Direct materials $168,500 Conversion costs $278,500 What is the cost of the goods transferred out during February? (Round intermediary calculations to the nearest cent) A. $507,200 B. $480,042 C. $458,311 D. $432,110