Carmelita, Inc., has the following information available:

Line Item Description Costs from Beginning Inventory Costs from Current Period

Direct materials $$6,000$ $$24,800$

Conversion costs $5,600157,900$

At the beginning of the period, there were $400$ units in process that were $43\%$ 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 $400$ units that were $28\%$ 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$.5,400$ for direct materials and $5,340$ for conversion costs

b$.5,340$ for direct materials and $5,340$ for conversion costs

c$.5,340$ for direct materials and $5,400$ for conversion costs

d$.5,000$ for direct materials and $5,340$ for conversion costs