44. Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses 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 of 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 Direct materials (100% complete) Conversion costs (65% complete) Units started during June Work in process, ending inventory: Direct materials (100% complete) Conversion costs (70% complete) Costs for June 2017: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June 390 units 950 units 190 units $90,000 $147,000 $602,500 $421,000 What are the equivalent units for direct materials and conversion costs, respectively, for June? (Round final answers to the nearest unit.) A) 1340 units; 1283 units B) 1340 units; 1290 units C) 1220 units; 1220 units D) 1248 units; 1120 units