The Caterpillar 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. Caterpillar uses FIFO. Data for the Assembly Department for April 2008 are: 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) Conversion costs (80% complete) Costs for April 2008: Work in process, beginning inventory Direct materials Conversion costs Direct materials costs added during April Conversion costs added during April 400 units 1,200 units 250 units $100,000 $300,000 $700,000 $1,250,000 What is the total equivalent units of conversion costs in FIFO? 1,350 O None of the choices 1,600 O 1,190 1,390