Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Dustin Plastics, Inc., manufactures plastic moldings for car seats.Its costing system uses 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 2018 are:
Costs for the Department A for February 2018 are:

-What is the conversion cost per equivalent unit in Department A?

A) $5,400
B) $3,425
C) $3,571
D) $3,699
E) 3,857