Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for Department A for February 2015 are:

Work in process, beginning inventory, 40% converted 200 units

Units started during February 800 units

Work in process, ending inventory: 100 units

30% complete as to conversion costs

100% complete as to materials

Costs for the Department A for February 2015 are:

Work in process, beginning inventory:

Direct materials $600,000

Conversion costs $150,000

Direct materials costs added during February $4,000,000

Conversion costs added during February $2,250,000

What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Audrey uses the weighted-average process costing method.

A. 800; 700

B. 1,000; 900

C. 1,000; 930

D. 1,000; 1,000