The John Clock Shop manufactures clocks on a highly automated assembly line. Its costing system utilizes 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. John Clock Shop uses weighted-average costing.
Data for the Assembly Department for June 20x3 are:
Work in process, beginning inventory 250 units
Direct materials (100% complete)
Conversion costs (50% complete)
Units started during June 800 units
Work in process, ending inventory: 150 units
Direct materials (100% complete)
Conversion costs (75% complete)
Costs for June 20x3:
Work in process, beginning inventory:
Direct materials $180,000
Conversion costs $270,000
Direct materials costs added during June $1,000,000
Conversion costs added during June $1,000,000
What are the equivalent units for direct materials and conversion costs, respectively, for June?