Required:(a)Adams Company's production cycle starts in Department A. The following information is available for July:

UnitsWork in process, July 1 (70% complete)72,000

Started in July 355,000

Work in process, July 31 (40% complete) 36,000

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?

427,000; 405,400

355,000; 369,400

391,000; 355,000

427,000; 391,000

None of the above