Carmelita, Inc., has the following information available: Line Item Description Costs from Beginning Inventory Costs from Current Period Direct materials $4,100 $20,800 Conversion costs 5,600 151,800 At the beginning of the period, there were 600 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 units were started and completed. Ending inventory contained 400 units that were 21% 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

a. 5,044 for direct materials and 5,044 for conversion costs

b. 5,000 for direct materials and 5,044 for conversion costs

c. 5,044 for direct materials and 5,000 for conversion costs

d. 4,600 for direct materials and 5,044 for conversion costs