Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$4,700	$29,900
Conversion costs	6,000	156,000

At the beginning of the period, there were 600 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 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.5,300 for direct materials and 5,717 for conversion costs

b.5,717 for direct materials and 5,717 for conversion costs

c.5,717 for direct materials and 5,600 for conversion costs

d.5,600 for direct materials and 5,717 for conversion costs