Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
The Townsend 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. Townsend Tractor uses weighted-average costing.

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

A) 1,350 units; 1,350 units
B) 1,850 units; 1,690 units
C) 1,600 units; 1,550 units
D) 250 units; 200 units
E) 1,600 units; 1,350 units