Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $5,300 $21,300 Conversion costs 5,700 156,700 At the beginning of the period, there were 400 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 units were started and completed. Ending inventory contained 300 units that were 29% 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 O a. 4,600 for direct materials and 4.911 for conversion costs Ob. 4911 for direct materials and 4.900 for conversion costs Oc. 4,911 for direct materials and 4,911 for conversion costs Od. 4,900 for direct materials and 4911 for conversion costs