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Charlie Chairs Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass

Charlie Chairs 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 2020 are:

Work in process, beginning inventory, 45% converted 310 units

Units started during February 820 units

Work in process, ending inventory 300 units

Costs for Department A for February 2020 are:

Work in process, beginning inventory:

Direct materials $155,000

Conversion costs $204,000

Direct materials costs added during February $604,000

Conversion costs added during February $434,000

Compute 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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