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
Units started during February	600 units
Units sold during February	600 units
Work in process, ending inventory 30% complete as to conversion costs	100 units

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 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