Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from current Period
Direct materials	$4,300	$22,500
Conversion costs	5,900	155,100

At the beginning of the period, there were 500 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,000 units were started and completed. Ending inventory contained 300 units that were 21% 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.5,000 for direct materials and 5,343 for conversion costs

b.5,300 for direct materials and 5,343 for conversion costs

c.5,343 for direct materials and 5,300 for conversion costs

d.5,343 for direct materials and 5,343 for conversion costs