Answer the following questions using the information below: Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electroni uses weighted-average costing. cs The following information is available for the month of March 2015 for the Assembly department. Work in process, beginning inventory 300 units Conversion costs (30% complete) Units started during April Work in process, ending inventory: 800 units 100 units Conversion costs (50% complete) The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials Conversion costs $345,000 $360,000 $700,000 1,120,000 Direct materials costs added during April Conversion costs added during April 14) What are the equivalent units for direct materials and conversion costs, respectively, for March? A) 1,100 units; 1,100 units B) 1,050 units; 1,100 units C) 1,100 units; 1,050 units D) 1000 units; 1050 units