On January 1, there were 300 units in WIP Inventory. In the month of January, 1,000 units were started. On January 31, there were 250 units in WIP inventory. If the ending units were 70% complete with respect to conversion costs and 40% complete with respect to direct materials, what are the total equivalent units for conversion costs?

		1,300
		1,050
		1,225
		1,150