D Use this information about Carmelita Inc. to answer the question that follows. Carmelita Inc. has the following information available: Direct materials Conversion costs Costs from Beginning Inventory Costs from Current Period $5,600 5,900 $22,300 140,800 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 pened, 4,500 units were started and completed. Ending inventory contained 400 units that were 23% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO cost flow method. The equivalent units of production for direct materials and conversion costs, respectively, were Oa. 4820 for direct materials and 4,820 for conversion costs Ob. 4,820 for direct materials and 4,900 for conversion costs Oc. 4,900 for direct materials and 4,820 for conversion costs Od. 4,500 for direct materials and 4.820 for conversion costs