Plastic Molding, Inc.'s costing system utilizes two cost categories; direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for the Assembly Department for March 20x1 are:

Work in process, beginning inventory, 40% converted	400 units
Units started during March	1,200 units
Work in process, ending inventory	200 units
Work in process, beginning inventory:
Direct materials	$200,000
Conversion costs	$200,000
Direct materials costs added during March	$2,000,000
Conversion costs added during March	$2,500,000

QUESTION: What is the unit cost for February in the Assembly Department?

	A)	$1,000
	B)	$1,750
	C)	$3,900
	D)	$3,750
	E)	$3,500