Ashley plastics, inc., 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 february 2020 are: work in process, beginning inventory, 40% converted 200 units units started during february 600 units work in process, ending inventory: 100 units 30% complete as to conversion costs 100% complete as to materials costs for the department a for february 2020 are: work in process, beginning inventory: direct materials $200,000 conversion costs $200,000 direct materials costs added during february $2,000,000 conversion costs added during february $2,500,000 what were the equivalent units of direct materials and conversion costs, respectively, at the end of february