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 20% 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, what is the equivalent units for materials and conversion costs, respectively?

a.10,400 and 10,960

b.14,000 and 12,160

c.10,400 and 10,240

d.14,000 and 13,600