Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $4,800 $25,500 Conversion costs 6,200 155,100 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 27% 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 Ca. 5,703 for direct materials and 5.703 for conversion costs Ob 1,700 for direct materials and 5,703 for conversion cost OC 5.300 for direct materials and 5,703 for conversion costs Od 5.703 for direct materials and 5,700 for conversion costs