Dessa Cabinetry, Inc., manufactures standard sized modular cabinet units for kitchens and other applications within the home. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through the rough cut department and the finish department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for Finishing Department for March $2017$ are:

Work in process, beginning inventory, $700$

$25\%$ converted units

Units started during February $1200$ units

Work in process, ending inventory, $600$ units

$10\%$ converted

Costs for Finishing Dedartment for March $2017$ are:

Work in process, beginning inventory:

Direct materials $$204,000$

Conversion costs $$210,000$

Direct materials costs added during $$140,000$

February

Conversion costs added during $$355,500$

February

What is conversion cost per equivalent unit using FIFO method? $($Round the final answer to the nearest whole dollar.$)$

What is conversion cost per equivalent unit using FIFO method? $($Round the final answer to the nearest whole dollar.$)$

A$)$ $$300$

B$)$ $$988$

C$)$ $$1228$

D$)$ $$240$