Charlie Chairs Inc., manufactures plastic moldings for car seats. Its costing system utilizes 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 2017 are:
| Work in process, beginning inventory, 30% converted | 200 units |
| Units started during February | 800 units |
| Work in process, ending inventory | 240 units |
Costs for Department A for February 2017 are:
Work in process, beginning inventory:
| Direct materials costs added during February | $603,000 |
| Conversion costs added during February | $429,000 |
How many units were completed and transferred out of Department A during February?
◦ 440 units
◦ 800 units
◦ 760 units
◦ 1000 units
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