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Crane Inc., a factory that manufactures plastic ice cube trays, has opened a new department as of May 1 of this year. As of June 1 , Crane had 4200 units that were 100% complete with respect to Direct Materials (DM) and 62% complete with respect to Conversion Costs (CC). During the year, Crane started and completed 74900 units. On June 30 , the company had 11600 units remaining in inventory that were 100% complete with respect to Direct Materials and 42% complete with respect to Conversion Costs. What are the equivalent units of production for Direct Materials and Conversion Costs using the First-In, First-Out (FIFO) method? DM, 86500 units; and CC, 81368 units DM, 90700 units; and CC, 90700 units DM, 88096 units; and CC, 82376 units DM, 81368 units; and CC, 90700 units