Mustang Electronics manufactures music player. It's costing system uses two cost categories, direct material and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Mustang Electronics uses weightedaverage costing. The following information is available for the month of March 2017 for the Assembly department. Work in process, beginning inventory 340 units Conversion costs ( 40% complete) Units started during March 890 units Work in process, ending inventory: 100 units Conversion costs ( 50% complete) What are the equivalent units for direct materials and conversion costs, respectively, for March? 1180 units: 1230 units 1130 units: 1180 units 1230 units: 1180 units 1230 units; 1230 units