Maria Inc., manufactures stationery. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through Department A and the Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department B for June 2019 are: Work in process, beginning inventory, 40% converted 1050 units Units started during February 1200 units Work in process, ending inventory 680 units Costs for Department B for March 2019 are. Work in process, beginning inventory: Direct materials $294.000 Conversion costs $336,000 Direct materials costs added during February $429.000 Conversion costs added during February $140,000 What is the unit cost per equivalent unit of the beginning inventory in the Department B? O $1,020 O $1,080 O $920 O $1,000