Answer the Following Questions Using the Information Below:
Jackson Cabinetry

Multiple Choice

Answer the following questions using the information below:
Jackson Cabinetry Pty Ltd manufactures standard sized modular cabinet units for kitchens and other applications within the home.Its costing system utilises 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 2018 are:
$\begin{array}{ll}\text { Work-in-process, be ginning inventory, } 25 \% \text { converted } & 1000 \text { units } \\\text { Units started during February } & 1400 \text { units } \\\text { Work in process, end ing inventory } & 300 \text { units }\end{array}$

$\text { Costs for Finish department for March } 2018 \text { are: }$
$\begin{array}{ll}\text { Work-in-process, be ginning inventory: } & \\\text { Direct materials } & \$ 150000 \\\text { Conversion costs } & \$ 100000 \\\text { Direct materials costs added during February } & \$ 210000 \\\text { Conversion costs added during February } & \$ 800000\end{array}$


-What is the unit cost per equivalent unit of the beginning inventory in the finish department?

A) $400.00
B) $250.00
C) $550.00
D) $150.00