Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,000 chairs During the month, the firm completed 78,600 chairs and transferred them to the Finishing Department The tem ended the month with 10,000 chairs in ending inventory. There were 15,000 chairs in beginning inventory All drect 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 25% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs Beginning inventory Direct materials Conversion costs $24.200 $35,500 Manufacturing costs added during the accounting period Direct materials Conversion costs $160,100 $278.300 What is the cost of the goods transfered out during February? (Round intermediary calculations to the nearest cent.) OA $434,182 55 OB. $450,330 C. $475.9756 GD $506,100