8. Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted average costing- The following information is available for the month of March 2017 for the Assembly department. 340 units Work in process, beginning inventory Conversion costs (40% complete) Units started during March Work in process, ending inventory: Conversion costs (50% complete) 890 units 100 units The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials $346,000 Conversion costs $366,000 Direct materials costs added during March $703,500 Conversion costs added during March $1,128,500 What are the equivalent units for direct materials and conversion costs, respectively, for March