Watertime inc. manufactures old fashioned grandfather clocks. The production utilizes a highly automated assembly line. The firm has identified two cost categories: direct materials and conversion costs. During the production process each clock moves first through the Assembly Department, where materials are added and the clock is assembled, then through the Testing Department, where the clock is inspected for quality control. All direct materials are added at the beginning of the production process but conversion costs are allocated evenly throughout production. Spartans Inc. uses weighted-average costing.

Data for Department A for June 2020 are:

Beginning WiP Inventory 320 units

Direct Materials (100% complete)

Conversion (35% complete)

Units started during June 750 units

Ending WiP Inventory June 30 300 units

Direct Materials (100% complete)

Conversion (65% complete)

What were the equivalent units of direct materials and conversion costs, respectively, at the end of June?

Equivalent Units for Direct Materials =

Equivalent Units for Conversion Costs =