ABC's costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production Conversion costs are allocated evenly throughout production Data for Department A for February 2019 are: Work in process, beginning inventory, 40% converted - 200 units Units started during February ... 800 units Work in process, ending inventory, 30% converted. 100 units Costs for the Department A for February 2019 are: Work in process, beginning inventory: - Direct materials. $600,000 - Conversion costs... $150.000 Direct materials costs added during February $4.000.000 Conversion costs added during February... $2,250,000 What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume ABC uses the weighted average process costing method. 800: 700 O 1.000 1.000 1.000: 930 O 1.000 900