Remaining Time: 56 minutes, 55 seconds. v Question Completion Status: Shamana Electronics manufactures music player, its costing system uses two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shamana Electronics uses weighted-average costing. 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 900 units Work in process, ending inventory: Conversion costs (50% complete) 400 units The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during April Conversion costs added during April $345,000 $360,000 $700,000 $1.120.000 Required: What are the equivalent units for direct materials and conversion costs, respectively, for March? A. 1,200 units: 1,200 units B. 1,050 units: 1.100 units c. 1,200 units; 1,000 units D. 1000 units: 1200 units