A companys Depart A had a beginning WIP of 200,000 units with 100% completed as it pertains to direct materials and only 40% as it pertains to conversion costs. Department A started 500,000 units during the period. Department A transferred 400,000 total units to Department B during the period. Department As ending WIP had 90% of direct materials completed and 30% of conversion costs. Compute the equivalent units of production for the period for direct materials and conversion costs. (10 points)