Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses 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 the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses

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costing.

Data for the Assembly Department for June 2020 are:
Work in process, beginning inventory	300 units
Direct materials (100% complete)
Conversion costs (55% complete)
Units started in June	950 units
Work in process, ending inventory:	220 units
Direct materials (100% complete)
Conversion costs (75% complete)
Costs for June 2020:
Work in process, beginning inventory:
Direct materials	$93,000
Conversion costs	$139,500
Direct materials costs added during June	$602,000
Conversion costs added during June	$400,000

What are the equivalent units for direct materials and conversion costs, respectively, for June? (Round final answers to the nearest unit.)

Question content area bottom

Part 1

A.

1,250 units; 1,195 units

B.

1,250 units; 953 units

C.

1,170 units; 1,170 units

D.

1,098 units; 979 units