Adkerson Inc. manufactures pressure washers. The following information relates to the Assembly department cost for the month of January $2020.$ Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production Adkerson uses weighted$-$average costing What are the equivalent units for direct materials and conversion costs, respectively, for January? $1,200$ units: $\backslash (1\mathrm{.}000\backslash )$ units $\backslash (1\mathrm{.}000\backslash )$ units: $990$ units $\backslash (1\mathrm{.}000\backslash )$ units: $890$ units $\backslash (1\mathrm{.}000\backslash )$ units: $920$ units