Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period $4,100 Direct materials $20,400 6,900 140,500 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, 5,500 units were started and completed. Ending inventory contained 300 units that were 33% 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 Oa. 5,800 for direct materials and 5,831 for conversion costs b. 5,831 for direct materials and 5,831 for conversion costs c. 5,500 for direct materials and 5,831 for conversion costs d. 5,831 for direct materials and 5,800 for conversion costs