mekeeper inc. manufactures docks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each oduct must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion Osts are allocated ovenly throughout production. Timekeeper Inc, uses weighted average costing. Pata for the Assembly Department for June 2017 are: Work in process, beginning inventory 400 units Direct materials (100% complete) Conversion costs (50% complete) Units started during June 980 units Work in process, ending inventory 190 units Direct materials (100% complete) Conversion costs (70% complete) Costs for June 2017 Work in process, beginning inventory Direct materials $92,500 Conversion costs $139,000 Direct materials costs added during June $602,500 Conversion costs added during Jone $400,500 What are the equivalent units for direct materials and conversion costs, respectively, for June? (Round final answers to the nearest unit) O A1,380 units, 939 units OB 1,076 units; 1,001 units OC 1.170 units: 1.170 units OD 1,380 units: 1,323 units