9) Levy Molding, Inc., manufactures plastic moldings for business calculators. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. All direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department A for February 2023 are: Work in process, beginning inventory, 40% converted Units started during February Work in process, ending inventory: 30% complete as to conversion costs 100% complete as to materials Costs for the Department A for February 2023 are: Work in process, beginning inventory: Direct materials Conversion costs $100,000 $100,000 Direct materials costs added during February $1,000,000 Conversion costs added during February $1,250,000 200 units 600 units 100 units What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Levy Molding, Inc., uses the FIFO process costing method. A) 700; 730 B) 800; 700 C) 700; 700 D) 600; 650 E) some other answer