25) ABC 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 March 2021 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 March 2021 are: Work in process, beginning inventory: Direct materials $606,000 Conversion costs $159,000 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 ABC Accessories uses the weighted-average process costing method. A) 1300; 1075 B) 1300; 1300 C) 1300; 1000 D) 900; 600