Injection Molding Ltd Manufactures Plastic Moldings for Car Seats Costs for Department a for Febuary 2018 Are

Multiple Choice

Injection Molding Ltd manufactures plastic moldings for car seats.Its costing system uses two cost categories,direct materials and conversion costs.Each product must pass through Department A and Department B.Direct materials are added at the beginning of production.Conversion costs are allocated evenly throughout production.
Data for Department A for Febuary 2018 are:

$\begin{array}{ll}\text { Work-in-process, beginning inventory, } 40 \% \text { converted } & 200 \text { units } \\\text { Units started during February } & 600 \text { units } \\\text { Work in proces, ending inventory } & 100 \text { units }\end{array}$

Costs for Department A for Febuary 2018 are:
$\begin{array}{lc}\text {Work-in-process, beginning inventory:}\\\text {Direct materials}&\$ 100000 \\ \text { Conversion costs } & \$ 100000 \\\quad\quad\text { Direct materials costs added during February }& & \$ 1000000 \\\quad\quad\text { Conversion costs added during February } && \$ 1250000\end{array}$

What were the equivalent units of direct materials and conversion costs,respectively,at the end of February? Assume Injection Molding Ltd uses the weighted-average process-costing method.

A) 800;730
B) 800;800
C) 600;500
D) 800;700