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Charlie Chairs Inc., manufactures plastic moldings for car 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 2017 are: Work in process, beginning inventory, 30% converted 200 units Units started during February 1000 units Work in process, ending inventory 240 units Costs for Department A for February 2017 are Work in process, beginning inventory Direct materials $150,000 Conversion costs $208,000 Duect materials costs added during February $606,000 Conversion costs added during February 5431,000 What is the unit cost per equivalent unit of beginning inventory in Department A? (Round the final answer to the nearest whole dollar) O A. $3735 O B. $2717 OC.5750 OD. 54217