AAB company is reviewing the behavior of its various activities. AAB is considering various costs under process costing system. Its costing system utilizes two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for February 2013 are:

Work in process, beginning inventory, 40% converted 200 units

Units started during February 600 units

Work in process, ending inventory: 100 units

30% complete as to conversion costs

100% complete as to materials

Costs for February 2013 are:

Work in process, beginning inventory:

Direct materials $100,000

Conversion costs $100,000

Direct materials costs added during February $1,000,000

Conversion costs added during February $1,250,000

What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Injection Molding, Inc., uses the weighted-average process costing method.

Select one:

a. 800, 800

b. 800, 730

c. 600, 500

d. 800, 700