following questions The Cuckoo Clock Shop manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Cuckoo Clock Shop uses weighted-average costing Data for the Assembly Department for June 2013 are: Work in process, beginning inventory Direct materials (100% complete) Conversion costs (50% complete) 250 units Units started during June Work in process, ending inventory : Direct materials (100% complete) Conversion costs (75% complete) 800 units 150 units Costs for June 2013; Work in process, beginning inventory: Direct materials $90,000 $135,000 S500,000 $500,000 Conversion costs Direct materials costs added during June Conversion costs added during June n What are the equivalent units for direct materials and conversion costs, respectively, for June?