THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 41 AND 42: Injection Molding, 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 20X5 are: Work in process, beginning inventory, 40% converted Units started during February Work in process, ending inventory Costs for Department A for February 20X5 are: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during February Conversion costs added during February What is the unit cost per equivalent unit in Department A? 200 units 600 units 100 units $100,000 $100,000 $1,000,000 $1,250,000 41 a. $1,000 b. $1,750 C. $3,500 d. $3,750