Carmelite Inic; has the following information available: 4,900 units were started and completed. Ending iwventorv contained 300 units that were 22% complete as to coriversicn costs and too\% comblete at to muterials costs. Ithe compariv uses the FIFO proceis cost method. The equivalent units of production for direct materials and conversiof cosis, tespertively, were c. 3,266 for tagert materibit and 5,206 for cenversen cere whes the HI O process cost method The cont of completing a unit duning the current period was a 31711 b. 1164 C53546 it. 17ed4 A. 43000 b. it hl (- 35600 (d) 13107