Comfort Chair Company Manufacturers a Standard Recliner

Multiple Choice

Comfort chair company manufacturers a standard recliner.During February,the firm's Assembly Department started production of 73,900 chairs.During the month,the firm completed 78,400 chairs,and transferred them to the Finishing Department.The firm ended the month with 11,200 chairs in ending inventory.There were 15,700 chairs in beginning inventory.All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process.The FIFO method of process costing is used by Comfort.Beginning work in process was 25% complete as to conversion costs,while ending work in process was 70% complete as to conversion costs.
Beginning inventory:

Manufacturing costs added during the accounting period:

How many of the units that were started and completed during February?

A) 85,100
B) 78,400
C) 73,900
D) 62,700