Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Dustin Plastics, 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 2012 are:
Costs for Department A for February 2012 are:

-How many units were completed and transferred out of Department A during February?

A) 100 units
B) 600 units
C) 700 units
D) 800 units