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 200 inventory, 30% converted units Units started during 1000 units February Work in process, ending inventory 240 units Costs for Department A for February 2017 are: Work in process, beginning inventory: Direct materials $150,000 Conversion costs $208,000 Direct materials costs $606,000 added during February Conversion costs added $431,000 during February What is the unit cost per equivalent unit of beginning inventory in Department A? (Round the final answer to the nearest whole dollar.) Under the weighted-average method, the stage of completion of beginning work in process Select one: a. is relevant in determining the equivalent units O b. can almost always be determined with a high degree of precision c. must be combined with the work done during the current period to determine the equivalent units d. is irrelevant in determining the equivalent-unit calculation