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 2020 27e: Work in process, beginning inventory, 30% converted Units started during February Work in process, ending inventory 880 units 1,900 units 550 units Costs for Finishing Department for March 2020 are: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during February Conversion costs added during February $198,000 $204,000 $421,000 $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.) $225 $360 $773 $998