Carmelita Inc., has the following information available:

Costs from Beginning Inventory Costs from Current Period

Direct materials $4,400 $21,700

Conversion costs 6,600 153,600

At the beginning of the period, there were 500 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,300 units were started and completed. Ending inventory contained 400 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

a.5,300 for direct materials and 5,727 for conversion costs

b.5,727 for direct materials and 5,727 for conversion costs

c.5,727 for direct materials and 5,700 for conversion costs

d.5,700 for direct materials and 5,727 for conversion costs