Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of

73,100 chairs. During the month, the firm completed 78,600 chairs, and transferred them to the Finishing Department. The firm ended the month with

10,000 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.

Beginning inventory:

Direct materials $24,500

Conversion costs $35,400

Manufacturing costs added during the accounting period:

Direct materials $169,000

Conversion costs $278,800

How many of the units that were started and completed during February?