8) Tina is a cost accountant for Fey Industries, a factory that produces lemon-scented alcohol wipes that it distributes by the container. With cold and flu season right around the corner, Fey would like to make sure they have all of their process cost accounting information configured as soon as possible. Tina has gathered the following information about their inventory: Using the First-In, First-Out (FIFO) method of process costing, what are the equivalent units of production for the year for both Conversion Costs and Direct Materials? (Round final answer to the nearest unit.) A) CC, 39,951 units; and DM, 43,750 units B) CC, 41,566 units; and DM, 42,104 units C) CC, 41,566 units; and DM, 46,442 units D) CC, 46,442 units; and DM, 42,104 units