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Big Builders Inc. employs a costing system with two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department

Big Builders Inc. employs a costing system with 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 November 2024 are:
Work in process, beginning inventory, 20% converted 200 units
Units started during November 1000 units
Work in process, ending inventory 240 units
Costs for Department A for November 2024 are:
Work in process, beginning inventory:
Direct materials $150,000
Conversion costs $208,000
Direct materials costs added during November $606,000
Conversion costs added during November $431,000
What is the unit cost per equivalent unit of beginning inventory in Department A?(Round the final answer to the nearest whole dollar.)

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