Dustin Plastics, Inc., manufactures plastic moldings for car seats. It's costing system uses two cost categories, direct materials, and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department A for February 2018 are: Work in process, beginning inventory, 40% converted 200 units Units started during February 500 units Work in process, ending inventory: 100 units 30% complete as to conversion costs 100% complete as to materials Costs for the Department A for February 2018 are: Work in process, beginning inventory: Direct materials $200,000 Conversion costs $200,000 Direct materials costs added during February $2,000,000 Conversion costs added during February $2,500,000 What is the total amount of the work-in-process ending inventory for Department A at the end of February? A. $385,970 B. $ 276,157 C. $315,571 D. $619,900 E. $ 315,571