AAB company is reviewing the behaviour of its various activities. AAB is considering various costs under process costing system. Its costing system utilises 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 What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume AAB uses the weighted-average process costing method a. 800,730 b. 800,800 c. 800,700 d. 600,500 e. cannot be ascertained with the information provided