Viti'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? $314,280 $153,500 $318,160 $143,360 $217,280