Spartans Auto Parts manufactures car seats. The firm has identified two cost categories: direct materials and conversion costs. Each car seat goes first through the Assembly Department, where materials are added, then passes through the Quality Inspection Department. All direct materials are added at the beginning of production but conversion costs are allocated evenly throughout production. Data for Department A for June 2020 are: Beginning WiP Inventory 250 units Direct materials (100% complete) Conversion costs (40% complete) Units started during February 475 units Ending WiP Iinventory June 30 320 units Direct materials (100% complete) Conversion costs (70% complete) What were the equivalent units of direct materials and conversion costs, respectively, at the end of June if Spartan's uses the weighted-average process costing method.