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 (80% 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 380 units 960 units 240 units $91,500 $138,000 $603,500 $401,000 What are the equivalent units for direct materials and conversion costs, respectively, for June? (Round final answers to the nearest unit.) A. 1,200 units; 1,200 units OB. 1,340 units; 1,292 units OC. 1,340 units; 1,036 units OD. 1,179 units; 1,108 units