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 2020 are: work in process, beginning inventory, 40% converted 320 units units started during february 900 units work in process, ending inventory 120 units costs for department a for february 2020 are: work in process, beginning inventory: direct materials $160,000 conversion costs $203,000 direct materials costs added during february $601,000 conversion costs added during february $427,000 how many units were completed and transferred out of department a during february?