Answer the following questions using the information below: Roosevelt Cabinetry, Inc., manufactures standard sized modular cabinet units for kitchens and other applications within the home. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through the rough cut department and the finish department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Finish Department for March 2012 are: Work in process, beginning inventory, 25% converted 1,000 units Units started during February 1,400 units Work in process, ending inventory300 units Costs for Finish department for March 2012 are: Work in process, beginning inventory: Direct materials$300,000 Conversion costs$200,000 Direct materials costs added during February$420,000 Conversion costs added during February$1,600,000 What is the unit cost per equivalent unit of the beginning inventory in the Finishing Department? A) $800.00 B) $300.00 C) $1,100.00 D) $500.00