Strung Out Guitar Company manufactures low-end guitars on an automated assembly line. It utilizes two cost categories direct materials and conversion costs. Each guitar must pass through the Assembly Department and the Testing Department Direct materials are added at the beginning of production, while conversion costs are allocated evenly throughout production, and the company uses weighted average costing Data for the Assembly Department are 120 unit Work in process, beginning inventory Direct materials (100% complete) Conversion costs (40% complete) Units started during April Work in process, ending inventory Direct materials (100% complete) 740 unit: 200 unit -ersion costs (82% complete) in process, beginning inventory t materials ersion costs et materials costs added during April Fersion costs added during April $180.000 $270 000 $1 000 000 $1 000 000 are the equivalent units for direct materials and conversion costs at Strung Out Guitar Company, respectively? 1,050 units; 887.5 units 860 units, 824 units 990 units and 962 units 1,050 units, 1,0125 units 962 units, 990 units