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 2017 are:

Work in process, beginning inventory, 35% converted units 260 units

Units started during February 800 units

Work in process, ending inventory: 100 units

25% complete as to conversion costs

100% complete as to materials

Costs for the Department A for February 2017 are:

Work in process, beginning inventory:

Direct materials $604,000

Conversion consts $160,000

Direct materials cost added during February $4,005,000

Conversion costs added during February $2,259,000

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) 1060, 985

B) 800, 700

C) 1060, 960

D) 1060, 1060