Madge Mobiles Inc., manufactures plastic moldings for truck seats. Its costing system utilizes 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 2019 are: Work in process, beginning inventory, 40% converted 200 units Units started during February 800 units Work in process, ending inventory 100 units

Costs for Department A for February 2019 are: Work in process, beginning inventory: Direct materials $150,000 Conversion costs $200,000 Direct materials costs added during February $600,000 Conversion costs added during February $425,000

a) What is the unit cost per equivalent unit of beginning inventory in Department A?

B) How many units were completed and transferred out of Department A during February?