Fancy Designs group employs a costing system with 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 November 2020 are: Work in process, beginning inventory, 20% converted 200 units Units started during November 1000 units 240 units Work in process, ending inventory Costs for Department A for November 2020 are: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during November Conversion costs added during November $150,000 $208,000 $606,000 $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.) A. $4717 B. $4217 OC. $5950 OD. $3735