17) Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses 17) 17) two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning o the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted-average costing Data for the Assembly Department for June 2017 are Work in process, beginning inventory 370 units Direct materials (100% complete) Conversion costs (60% complete) Units started during June Work in process, ending inventory: 970 units 250 units Direct materials (100% complete) Conversion costs (80% complete) Costs for June 2017: Work in process, beginning inventory: $90,000 $137,000 $602,500 $401,000 Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June What are the equivalent units for direct materials and conversion costs, respectively, for June? (Round final answers to the nearest unit.) A) 1248 units; 1120 units C) 1220 units; 1220 units B) 1340 units; 1050 units D) 1340 units; 1290 units