Dessa Cabinetry, Inc., manufactures standard sized modular cabinet units for kitchen and other applications within the home. Its costing site utilizes two cost categories, direct materials and conversion costs. Each product must pass through the roughout 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 ore Work in process, beginning inventory, 25% converted 850 units Units started during February 1.200 units Work in process, ending Inventory 680 units Costs for Finishing Department for March 2017 are: Work in process, beginning Inventory: Direct materials Conversion costs $204,000 $210,000 5429,000 $140,000 Direct materials costs added during February Conversion costs added during February eginning inventory in the P(Round the final answer to the nearest whole What is the unit cost per equivalent unit of the dollar.) O $1228 8988 $240 5300