La Dolce Vita's costing system uses two cost categories: direct materials and conversion costs. In the Mixing Department, direct materials are added at the beginning of production while conversion costs are allocated evenly throughout production. Data for the Mixing Department for February 2020 are: Work in process, beginning inventory, completion rate of 80% Units started during February Work in process, ending inventory, completion rate of 20% 15,000 units 30,000 units 8,000 units Work in process, beginning inventory: Direct materials costs Conversion costs $ 24,500 $ 43,600 Costs added during February: Direct materials costs Conversion costs $ 157,000 $ 123,200 What are the equivalent units for Materials and Conversion Costs for February? 30,000 units for Materials, 30,000 for Conversion Costs 45,000 units for Materials, 45,000 for Conversion Costs 45,000 units for Materials, 38,600 for Conversion Costs 53,000 units for Materials, 45,000 for Conversion Costs none of above