AAC company is reviewing the behaviour of its various activities. AAC 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. AAC uses weighted-average costing. Data for the Assembly Department for June 2013 are_:

Work in process, beginning inventory 250 units
Direct materials (100% complete)
Conversion costs (50% complete)
Units started during June 800 units
Units sold during June 700 units
Work in process, ending inventory: 150 units
Conversion costs (75% complete)

Costs for June 2013: Work in process, beginning inventory:

Direct materials		$180,000
Conversion costs		270,000
Direct materials costs added during June		1,000,000
Conversion costs added during June		1,000,000

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

It sells the product for $10. The company wants to maintain an inventory of finished units equal to 30 percent of the following month's sales, and 10,000 units are on hand at the beginning of the year.

Each unit requires two pounds of raw material costing $1 per pound. The company maintains a raw materials inventory equal to 20 percent of the following month's production needs.

Budgeted production in units for February would be