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 2017 are:
Work in process, beginning inventory, 45% converted	520 units
Units started during February	880 units
Work in process, ending inventory	140 units
Costs for Department A for February 2017 are:
Work in process, beginning inventory:
Direct materials	$182,000
Conversion costs	$210,000
Direct materials costs added during February	$605,000
Conversion costs added during February	$426,000

What is the unit cost per equivalent unit of beginning inventory in Department A? (Round the final answer to the nearest whole dollar.)

A. $547

B.$1,247

C.$1,724

D.$350