19.

The Townsend Tractor company manufactures small garden tractors on a highly automated assembly line. The costing system uses two cost categories, direct materials, and conversion costs. Townsend Tractor uses weighted-average costing.

Data for the Assembly Department for April 2019 are:

Work in process, beginning inventory - 400 units

Direct materials (80% complete)

Conversion costs (50% complete)

Units started during April - 1,200 units

Work in process, ending inventory - 250 units

Direct materials (40% complete)

Conversion costs (60% complete)

What are the equivalent units for direct materials and conversion costs, respectively, for April?

		1,600 units; 1,550 units
		1,450 units; 1,500 units
		1,350 units; 1,350 units
		1,850 units; 1,690 units