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 650 units Units started during February 980 units Work in process, ending inventory 120 units Costs for Department A for February 2017 are: Work in process, beginning inventory: Direct materials $195,000 Conversion costs $206,000 Direct materials costs added during February $610,000 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. $404 B. $300 C. $1,633 D. $1,004