$($FIFO Supplement$)$ The following information relates to the Cutting Department of Kittina

for the month of February. Kittina uses a FIFO process costing system. All materials at Kittina

at the beginning of the production process.

Work in process, February $1$

Units started into production

Work in process, February $28$

On February $1,$ the work in process inventory account contained $$55,620$ of material cost and $$123,120$ of

conversion cost. Cost per equivalent unit for February was $$3\mathrm{.}10$ for materials and $$7\mathrm{.}50$ for conversion

costs.

What total amount of cost should be assigned to the units completed and transferred out during

February?

A$.$ $$1,743,300$

B$.$ $$1,812,600$

C$.$ $$1,814,040$

D$.$ $$1,922,040$