Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout the production cycle. Inspection takes place at the end of the process and spoiled units generally constitute 4% of the good units. Data provided for February are as follows:

WIP, beginning inventory February 1

25,000 units

Direct materials (100% complete)

Conversion costs (50% complete)

Started during February

82,000 units

Completed and transferred out

81,000 units

WIP, ending inventory February 28

15,000 units

Direct materials (100% complete)

Conversion costs (25% complete)

Costs:

WIP, beginning inventory:

Direct materials

$150,000

Conversion costs

44,000

Direct materials added

209,916

Conversion costs added

109,893

What are the direct materials and conversion costs of all the units that were started and completed during February?

A.

$143,360

B.

$217,280

C.

$153,500

D.

$318,160

E.

$314,280