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 2020 are:
Work in process, beginning inventory, 40% converted	360 units
Units started during February	900 units
Work in process, ending inventory:	300 units
30% complete as to conversion costs
100% complete as to materials
Costs for the Department A for February 2020 are:
Work in process, beginning inventory:
Direct materials	$602,000
Conversion costs	$151,000
Direct materials costs added during February	$4,004,000
Conversion costs added during February	$2,256,000

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.

Question 47 options:

	1,260; 1,050
	1,260; 960
	1,260; 1,260
	900; 600