Carmelita inc., has the follawing information available: At the beginning of the period, there were 600 units in process that were 42% complete as to corversion costs and 100% complete as to direct materials costs. During the period, 5,200 units wert started and completed. Inding inventory contained 300 units that were 31% complete as to conversion costs and 10046 complete as to materials costs. The company uses the FIFO process cost method. The equivalent units of production for direct matertais and canvernion costs, respectively, were a. 3,200 far direct maserials and 5,641 for cunvenios coade 3. 5,641 for difet materible and 5,,541 for cosvenine come i. S,e41 for tirect materialy and 3,300 bor ceprenion coak 1. 5,500 for direct masrriak and 5,441 for comenlie tast