The Townsend Tractor company manufactures small garden tractors on a highly automated assembly line. The costing system uses two cost categories, direct materials, and conversion costs. Townsend Tractor uses weighted-average costing. Data for the Assembly Department for April 2019 are: Work in process, beginning inventory - 400 units Direct materials (80% complete) Conversion costs (50% complete) Units started during April - 1,200 units Work in process, ending inventory - 250 units Direct materials (40% complete) Conversion costs (60% complete) What are the equivalent units for direct materials and conversion costs, respectively, for April?