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, 35% 880 units converted Units started during February 1,400 units Work in process, ending inventory 550 units Costs for Finishing Department for March 2017 are: Work in process, beginning inventory: Direct materials $198,000 Conversion costs $204,000 Direct materials costs added during February $428,000 Conversion costs added during February $140,000 What is the unit cost per equivalent unit of the beginning inventory in the Finishing Department? (Round the final answer to the nearest whole dollar.) --- O A. $360 OB. $662 O C. $225 OD. $887 Nital Industries manufactured 2,000 units of its product Huge in the month of April. It incurred a total cost of $126,000 during the month. Out of this $126,000, $45,800 comprised of direct materials used in the product and the rest was incurred because of the conversion cost involved in the process. Ryan had no opening or closing inventory. What will be the total cost per unit of the product, assuming conversion costs contained $11,000 of indirect labor? O A. $29 B. $44 O C. $63 OD. $57