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 2018 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 2018 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, for February? Assume Dustin Plastics, Inc., uses the weighted-average process costing method.

Question 22Select one:

a.

800; 730

b.

700; 630

c.

800; 700

d.

600; 500

e.

800; 800