Plastic Molding, Inc.'s costing system utilizes two cost categories; direct materials and conversioncosts. Each product must pass through the Assembly Department and the Testing Department.Direct materials are added at the beginning of production. Conversion costs are allocated evenlythroughout production. Data for the Assembly Department for March 20x1 are:Work in process, beginning inventory, 40% converted400 unitsUnits started during March1,200 unitsWork in process, ending inventory200 unitsWork in process, beginning inventory:Direct materials$200,000Conversion costs$200,000Direct materials costs added during March$2,000,000Conversion costs added during March$2,500,00055) What is the unit cost for February in the Assembly Department?A) $3,500B) $3,900C) $1,000D) $1,750E) None of the above