The assembly department of Whitby Inc. uses the weighted average method of process costing. They shared the following data for the quarter with you.

Physical units Direct materials Conversion costs

Opening WIP 160 $740,040 $136,560

Started in the quarter 800

Completed in the quarter 780

Ending WIP 160

Total costs added $4,830,000 $2,088,000

Opening WIP (degree of completion) direct materials, 80%; conversion costs 45%

Closing WIP (degree of completion) direct materials. 65%; conversion costs 35%

What is the equivalents units for direct materials and conversion costs?