Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period Direct materials $5,400 $24,000 Conversion costs 5,900 159,100 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, 4,700 units were started and completed. Ending inventory contained 200 units that were 31. completes to conversion costs and 100% complete as to materials costs. The company use the FIFO process cost method The equivalent units of production for direct materials and conversion costs, respectively, were Oa 1.700 for direct materials und 5.073 for conversion coste Ob. 5,073 for direct materials and 5.099 for conversion costs Oc. 5.073 for direct materials and 5.000 for conversion costs Od. 5.000 for direct materials and 5,073 for conversion couts