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Data for department A for February 2012 are: Work in process beginning inventory, 40% converted-----200 units Units started during February ----------------------------------600 units Work in process

Data for department A for February 2012 are: Work in process beginning inventory, 40% converted-----200 units Units started during February ----------------------------------600 units Work in process ending inventory 30% complete as to conversion costs 100% complete as to materials Costs for the department A for February 2012 are: Work in process beginning inventory Direct materials ---------------------------------------------200,000 Conversion costs---------------------------------------------200,000 Direct materials costs added during Feb----------------------2,000,000 Conversion costs added during Feb----------------------------2,500,000 What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Dustin Plastics, Inc., uses the weighted-average process costing method.

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