am Rnsn snonsanh Rmmonor am nnsm 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: Work in process, beginning inventory, 40% converted Units started during February Work in process, ending inventory 200 units 600 unats 100 units Costs for Department A for February 2012 are: Work in process, beginning inventory : Direct materials Conversion costs Drect materials costs added during February Conversion costs added during February $200,000 $200,000 S2,000,000 S2,500,000 4) What is the unit in Department A?