Charlie Chairs 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 2017 are:
| Work in process, beginning inventory, 30% converted | 200 units |
| Units started during February | 1000 units |
| Work in process, ending inventory | 240 units |
Costs for Department A for February 2017 are:
Work in process, beginning inventory:
| Direct materials costs added during February | $606,000 |
| Conversion costs added during February | $431,000 |
What is the unit cost per equivalent unit of beginning inventory in Department A? (Round the final answer to the nearest whole dollar.)
◦ $750
◦ $2717
◦ $3735
◦ $4217
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Solve the system of equations: