The Amsterdam Tractor Company manufactures small garden tractors on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Amsterdam Tractor uses weighted-average costing. Data for the Assembly Department for April 2012 are: Work in process, beginning inventory 400 units Direct materials (100% complete) Conversion costs (30% complete) Units started during April 1,200 units Work in process, ending inventory: 250 units Direct materials (100% complete) Conversion costs (50% complete) Costs for April 2012: Work in process, beginning inventory: Direct materials $230,000 Conversion costs $220,000 Direct materials costs added during April $700,000 Conversion costs added during April $1,175,000 What are the equivalent units for direct materials and conversion costs, respectively, for April?

Group of answer choices

1,600 units; 1,600 units

1,600 units; 1,475 units

250 units; 125 units

1,350 units; 1,350 units