Question 15 Shamana Electronics manufactures music player. Its costing system uses two cost categories production process. Conversion costs are allocated evenly throughout production. Shamana The following information is available for the month of March 2015 for the Assembly depart Work in process, beginning inventory Conversion costs (30% complete) Units started during April Work in process, ending inventory: 300 units 900 units 400 units Conversion costs (50% complete) The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during April Conversion costs added during April $345,000 $360,000 $700,000 $1,120,000 Required: What are the equivalent units for direct materials and conversion costs, respectively A. 1,200 units; 1,200 units B. 1,050 units; 1,100 units C. 1,200 units; 1,000 units D. 1000 units; 1200 units