28) 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 Units started during February Work in process, ending inventory: 400 units 900 units 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 Conversion costs $606,000 $159,000 $4,009,000 $2,255,000 Direct materials costs added during February Conversion costs added during February 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 A) 1300; 1075 B) 900; 600 C) 1300; 1000 D) 1300; 1300