Adam Plastics, Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for February 2012 are:

Work in process, beginning inventory, 200 units.

Units started during February 600 units Work in process, ending inventory, 100 units 30% complete as to conversion costs 100% complete as to materials Costs: Work in process, beginning inventory: Direct materials $200,000 Conversion costs $200,000 Direct materials costs added during February $2,000,000 Conversion costs added during February $2,500,000

What is the unit cost per equivalent unit for conversion costs? Please round to two decimals. A. $2750 B. $3698.63 C. $3,142.89 D. $3857.14