Dustin Plastics, Inc., manufactures plastic moldings for car seats. Its 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 are shown in the table. (Click the icon to view the table.) What is the conversion cost per equivalent unit in Department A? Round to the nearest dollar. Table A. $3,425 B. $5,400 C. $3,857 D. $3,699 E. $3,571 Data for Department A for February 2018 are: Work in process, beginning inventory, 40% converted Units started during February 200 units 600 units Work in process, ending inventory: 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: 100 units Direct materials $200,000 Conversion costs $200,000 Direct materials costs added during February Conversion costs added during February $2,000,000 $2,500,000 Print Done