Dustin Plastics, Inc., 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 2012 are: Work in process, beginning inventory, 40% converted 200 units Units started during February 600 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 2012 are: Work in process, beginning inventory: Direct materials$200,000 Conversion costs$200,000 Direct materials costs added during February$2,000,000 Conversion costs added during February$2,500,000 What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Dustin Plastics, Ic., uses the weighted-average process costing method. A) 800; 730 B) 800; 800 C) 800; 700 D) 600; 500