Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.
The following information is available for the month of March 2017 for the Assembly department.
| Work in process, beginning inventory | 340 units | |
Conversion costs (40% complete)
| Units started during March | 890 units |
| Work in process, ending inventory: | 100 units |
Conversion costs (50% complete)
The cost details for the month of March are as follows:
Work in process, beginning inventory:
| Direct materials costs added during March | $703,500 |
| Conversion costs added during March | $1,128,500 |
What are the equivalent units for direct materials and conversion costs, respectively, for March?
◦ 1230 units; 1230 units
◦ 1180 units; 1230 units
◦ 1230 units; 1180 units
◦ 1130 units; 1180 units
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