Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$60,000
Costs added during period:
Direct materials (10,400 at $9.8365)	102,300
Direct labor	79,800
Factory overhead	25,200

Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, determine the equivalent units for direct materials and conversion costs, respectively.

Select one:

Select one:

a. 10,400 and 10960

b. 10,400 and 10240

c. 14,000 and 13,600

d. 14,000 and 12,160