Calculator Carmelita Inc., has the following information available Costs from Beginning Inventory Costs from current Period $21,200 150,100 $4,600 5,700 Direct materials Conversion costs At the beginning of the period, there were 400 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,900 units were started and completed. Ending inventory contained 300 units that were 29% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method. The equivalent units of production for direct materials and conversion costs, respectively, were Ca. 5,219 for direct materials and 5,200 for conversion costs Ob. 4,900 for direct materials and 5,219 for conversion costs c. 5,219 for direct materials and 5,219 for conversion costs Od. 5,200 for direct materials and 5,219 for conversion costs