Carmelita Inc., has the following information available: Direct materials Conversion costs Costs from Costs from Beginning Inventory Current Period $5,100 5,700 $20,800 157,100 At the beginning of the period, there were 400 units in process that were 45% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,700 units were started and completed. Ending inventory contained 400 units that were 20% 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 Oa. 4,700 for direct materials and 5,000 for conversion costs b. 5,000 for direct materials and 5,000 for conversion costs c. 5,000 for direct materials and 5,100 for conversion costs Od. 5,100 for direct materials and 5,000 for conversion costs The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units $8,800 Conversion costs, 3,000 units, 80% completed 5,100 Materials added during April, 10,000 units 27,000 Conversion costs during April 31,800 Goods finished during April, 11,500 units April 30, work in process, 1,500 units, 60% completed All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is Oa. $3.69 b. $2.84 c. $3.21 Od. $2.98