Data for department A for February 2012 are:
Work in process beginning inventory, 40% converted-----200 units
Units started during February ----------------------------------600 units
Work in process ending inventory
30% complete as to conversion costs
100% complete as to materials
Costs for the department A for February 2012 are:
Work in process beginning inventory
Direct materials ---------------------------------------------200,000
Conversion costs---------------------------------------------200,000
Direct materials costs added during Feb----------------------2,000,000
Conversion costs added during Feb----------------------------2,500,000
What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Dustin Plastics, Inc., uses the weighted-average process costing method