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 weighted - average costing. Data for the Assembly Department for June 2020 are: Work in process, beginning inventory Direct materials (100% complete) Conversion costs (45% complete) Units started in June Work in process, ending inventory: Direct materials (100% complete) Conversion costs (85% complete) Costs for June 2020: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June 360 units 1,030 units 230 units $92,000 $139,500 $604,000 $402,000 What are the equivalent units for direct materials and conversion costs, respectively, for June? (Round final answers to the nearest unit.) OA. 1,390 units; 1,356 units OB. 1,390 units; 1,125 units OC. 1,260 units; 1,260 units OD. 1,268 units; 1,220 units