Question - 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 2015 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 2015 are:

Work in process, beginning inventory:

Direct materials                                                              $150,000

Conversion costs                                                            $208,000

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?