Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from current Period
Direct materials	$5,800	$20,900
Conversion costs	6,900	143,600

At the beginning of the period, there were 400 units in process that were 43% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,400 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

a.5,715 for direct materials and 5,715 for conversion costs

b.5,700 for direct materials and 5,715 for conversion costs

c.5,715 for direct materials and 5,700 for conversion costs

d.5,400 for direct materials and 5,715 for conversion costs