Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of $74,000$ chairs. During the month, the firm completed $78,300$ chairs, and transferred them to the Finishing Department. The firm ended the month with $11,300$ chairs in ending inventory. There were $15,600$ chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle, so units are $100\%$ complete with respect to direct materials. 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 $$24,600$

Conversion costs $$35,200$

Manufacturing costs added during the accounting period:

$\backslash$table$[[$Direct materials,$$168,600$

The answer is B please show how to get that answer.