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 2015 are:

Work in process, beginning inventory, 30% converted 200 units

Units started during February1000 units

Work in process, ending inventory240 units

Costs for Department A for February 2015 are:

Work in process, beginning inventory:

Direct materials$150,000

Conversion costs$208,000

Direct materials costs added during February$606,000

Conversion costs added during February$431,000

What is the unit cost per equivalent unit of beginning inventory in Department A?