Carmelita Inc. has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,700	$25,500
Conversion costs	5,000	146,900

At the beginning of the period, there were 400 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,900 units were started and completed. Ending inventory contained 400 units that were 34% 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.4,900 for direct materials and 5,276 for conversion costs

b.5,276 for direct materials and 5,276 for conversion costs

c.5,300 for direct materials and 5,276 for conversion costs

d.5,276 for direct materials and 5,300 for conversion costs