Dustin Plastics, Inc., manufactures plastic moldings for car seats. It's costing system uses two cost categories, 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 2018 are: Work in process, beginning inventory, 40% converted 200 units Units started during February 600 units Work in process, ending inventory: 100 units 30% complete as to conversion costs 100% complete as to materials Costs for the Department A for February 2018 are: Work in process, beginning inventory: Direct materials $200,000 Conversion costs $200,000 Direct materials costs added during February $2,000,000 Conversion costs added during February $2,500,000 What is the conversion cost per equivalent unit in Department A? A. $3,571 B. $3,699 C. $3,425 D. 3,857 E. $5,400