Beginning inventory contained $5,000$ units of goods that were $40$ percent complete as to direct material, and $50$ percent complete as to conversion. What is the equivalent units completed for materials and conversion at the beginning of the year, respectively? Assume that both types of costs are incurred evenly throughout the process.

Question $9$Select one:

a$.$

$0$ and $5,000$

b$.$

$3,000$ and $2,500$

c$.$

$1,000$ and $5,000$

d$.$

$5,000$ and $5,000$

e$.$

$2,000$ and $2,500$