Time Clock Shop manufactures clocks on an automated assembly line. It utilizes two cost categories: direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of production, while conversion costs are allocated evenly throughout production. The company uses weighted-average costing. Data for the Assembly Department are given in the table. (Click the icon to view the table.) What are the equivalent units for direct materials and conversion costs, respectively, at Time Clock Shop? A. 1,050 units; 1,012.5 units B. 1,200 units; 1,160.5 units C. 962 units; 990.0 units D. 990 units; 962.0 units E. 1,050 units; 887.5 units