Beginning inventory contained 5,000 units of goods that were 40 percent completed to direct material, and 50 percent completed 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.

Select one:

a.2,000 and 2,500

b.3,000 and 2,500

c.1,000 and 5,000

d.5,000 and 5,000

e.0 and 5,000