Required: (a) Adams Company's production cycle starts in Department A. The following information is available for July: Units Work in process, July 1 (50% complete) 71,000 Started in July 370,000 Work in process, July 31 (30% complete) 43,000 Materials are added at the beginning of the process in Department A. Using the weighted-average method, what are the equivalent units of production for materials and conversion costs for the month of July, respectively?

A.441,000; 410,900

B.370,000; 382,900

C.398,000; 370,000

D.441,000; 398,000

E.None of the above