Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $4,400 $26,300 Conversion costs 6,700 159,200 At the beginning of the period, there were 400 units in process that were 42% 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 26% 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. 5,700 for direct materials and 5,636 for conversion costs Ob. 5,636 for direct materials and 5,700 for conversion costs c. 5,300 for direct materials and 5,636 for conversion costs d. 5,636 for direct materials and 5,636 for conversion costs