Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,300 chairs. During the month, th firm completed 78,900 chairs, and transferred them to the Finishing Department. The firm ended the month with 9,600 chairs in ending inventory. There were 15,200 chairs in beginning inventory. Al 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 35% completo as to conversion costs, while ending work in process was 80% complete as to conversion costs. Beginning inventory Direct materials $24,300 Conversion costs $35,500 Manufacturing costs added during the accounting period. Direct materials $168,600 Conversion costs $278,000 What is the cost of the goods transferred out during February? (Round intermediary calculations to the nearest cont.) A. $457,954 OB $480,116 OC. $427,009 OD 5506,400