Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
The Daltry Tractor Company manufactures small garden tractors on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each tractor 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. Daltry Tractor uses weighted-average costing.
Data for the Assembly Department for April 2012 are:
Costs for April 2012:

-What are the equivalent units for direct materials and conversion costs, respectively, for April?

A) 1,350 units; 1,350 units
B) 1,600 units; 1,600 units
C) 1,600 units; 1,475 units
D) 250 units; 125 units