Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses 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, 35% converted | 400 units |
| Units started during February | 900 units |
| Work in process, ending inventory: | 300 units |
25% complete as to conversion costs
100% complete as to materials
Costs for the Department A for February 2017 are:
Work in process, beginning inventory:
| Direct materials costs added during February | $4,009,000 |
| Conversion costs added during February | $2,255,000 |
What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Audrey uses the weighted-average process costing method.
◦ 1300; 1075
◦ 1300; 1300
◦ 1300; 1000
◦ 900; 600
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