The Townsend 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. Townsend Tractor uses weighted average costing Data for the Assembly Department for April are: Work in process, beginning inventory 40 units 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 Work in process beginning inventory Direct materials Conversion costs Direct materials costs added during Junie Conversion costs added during June 1,200 units 250 units $230.000 $220,000 $700,000 $175,000 Activate Windows analent und during April? What is the Townsend Company direct materials cost per equivalent unit during April? Select one: a. $575.00 Ob. $900.00 c. $581.25 Od. $1,250.00 e. $1,241.94 What are the Townsend Company equivalent units for direct materials and conversion costs, respectively, for April? Select one: Oa. 250 units; 200 units b. 1,850 units; 1,690 units c. 1,350 units; 1,350 units d. 1,600 units; 1.550 units e. 1,600 units; 1,350 units