Caloulato Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Work in process, beginning of period Costs addled during period: Direct materials (10,400 at $9.8365) Direct labor Factory overhead 60,000 102,300 79,800 25,200 Assuming that all direct materials are placed in process at the beginning of production and that the units for materials and conversion costs, respectively? Oa. 14,000 and 13,600 Ob. 10,400 and 10,960 Oc. 10,400 and 10,240 Od. 14,000 and 12,160 first-in, first-out method of inventory costing is used, what is the equivalent