Dashboard im Events My Courses This course Help & Support Top That manufactures baseball-style hats. Material is introduced at the beginning of the process in the Cutting Department. Conversion costs are incurred (and allocated) uniformly throughout the process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing Department. Data for the Cutting Department for the of month of February 2009 follow: Work-in-process, January 31-50,000 units 100 percent complete for direct materials: 40 percent completed for conversion costs actual costs of direct materials. $70,500; actual costs of conversion, $34,050 Units started during February, 225,000 Units completed during February 200,000 Work-in-process, February 28 75,000 units 100 percent complete for direct materials; 20 percent completed for conversion costs Direct materials added during February [actual costs] $342,000 Conversion costs added during February (actual costs] $352,950 Assuming Top That uses the first-in, first-out (FIFO) method to account for inventories, the assignment of costs to units completed and transferred to the Sewing Department during February is a. $658,350 b. $636,450 C. $666,000. $652,000