Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Roosevelt 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.
Data for Finish Department for March 2012 are:
Costs for Finish department for March 2012 are:

-What is the unit cost per equivalent unit of the beginning inventory in the Finishing Department?

A) $800.00
B) $300.00
C) $1,100.00
D) $500.00