Aquila Plastics, Inc., manufactures plastic moldings for car seats. Data for Department A , February 2019 are:

Beginning work in process inventory 200 units & units added to production during February 600 units.

Work in process, ending inventory: 100 units, 30% complete as to conversion costs, 100% complete as to materials.

What were the equivalent units of direct materials and conversion costs, respectively, for the ending inventory?

Select one:

a. 800 , 700

b. 600, 500

c. 800 , 800

d. 100 , 30