Acker company uses the FIFO method of costing in a process-costing system. Material is added at the beginning of the process in Department A. Beginning work in process inventory on April 1 in Department A consisted of 50,000 units that were 30% complete with respect to conversion costs. During April, 150,000 units were started in Department A, and 160,000 units were completed and transferred to Department B. Ending work in process inventory on April 30 in Department A was 20% complete with respect to conversion costs. What were the total equivalent units in Department A for April for materials and conversion costs, respectively? a) 150,000 and 133,000. b) 150,000 and 153,000. c) 200,000 and 133,000. d) 200,000 and 153,000.