Carmelita, Inc., has the following information available:

Line Item Description	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$2,000	$22,252
Conversion costs	6,200	150,536

At the beginning of the period, there were 500 units in process that were 60% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,500 units were started and completed. Ending inventory contained 340 units that were 30% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process costing method.

The equivalent units of production for direct materials and conversion costs, respectively, were

a. 4,602 for direct materials and 4,802 for conversion costs

b. 5,340 for direct materials and 4,902 for conversion costs

c. 4,840 for direct materials and 4,802 for conversion costs

d. 4,902 for direct materials and 4,802 for conversion costs