A company manufactures items on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each item 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 2020 are:

Work in process, beginning inventory

Direct materials (100% complete)

Conversion costs (60% complete)

320 units

Units started in June

Work in process, ending inventory:

Direct materials (100% complete)

Conversion costs (80% complete)

1,030 units

170 units

Costs for June 2020:

Work in process, beginning inventory:

Direct materials

$90,500

Conversion costs

$138,000

Direct materials costs added during June

$602,500

Conversion costs added during June

$401,500

What are the equivalent units for direct materials and conversion costs, respectively, for June?