Carmelita Inc., has the following information available: Direct materials Conversion costs Costs from Costs from Beginning Inventory Current Period $5,700 5,600 $27,000 159,600 At the beginning of the period, there were 500 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,000 units were started and completed. Ending inventory contained 300 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 Oa. E382 for direct materials and 5.300 for conversion costs Ob. 5.300 for direct materials and 5.382 for conversion costs Oc. 382 for direct materials and 5.383 for conversion costs Od. 1.000 for direct materials and 5.982 for conversion costs