Charlie ChairsInc., manufactures plastic moldings for car seats. Its costing system utilizes two costcategories, 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 inprocess, beginninginventory, 30% converted200 units

200 units

Units started during February920 units

920 units

Work inprocess, ending inventory260 units

260 units

Costs for Department A for February 2017

are:

Work inprocess, beginninginventory:

Direct materials$150,000

Conversion costs$205,000

Direct materials costs added during February$602,000

Conversion costs added during February$433,000

What is the unit cost per equivalent unit of beginning inventory in DepartmentA? (Round the final answer to the nearest wholedollar.)

Answer is $4,167 but how do you get to that answer