please help

Dessa Cabinetry, Inc, manufactures standard sized modular cabinet units for kitchens and other applications within the home. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through the rough cut department and the finish department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. What is the unit cost per equivalent unit or the beginning inventory in the Finishing Department? (Round the final answer to the nearest whole dollar) A. $184 B. $648 C. $464 D. $250