SA 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? A) 440 units B) 900 units C) 1,100 units D) 1,220 units