1. Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from Current Period Direct materials $4,600 $27,000 Conversion costs 5,200 155,900 At the beginning of the period, there were 600 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,500 units were started and completed. Ending inventory contained 400 units that were 22% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method. The equivalent units of production for direct materials and conversion costs, respectively, were

a.4,500 for direct materials and 4,942 for conversion costs b.4,900 for direct materials and 4,942 for conversion costs c.4,942 for direct materials and 4,900 for conversion costs d.4,942 for direct materials and 4,942 for conversion costs