Harvest manufactures multivitamins in a two stage process: Mixing and Packaging. Materials are added at the beginning of the Mixing Process. Conversion costs occur evenly throughout the department. Packaging materials are added at the end of the Packaging process and conversion costs occur evenly throughout the department. June data follow: (Click to view the information.) Assume that Harvest uses the FIFO method. What is the amount of equivalent units for direct materials and conversion costs for the Mixing Department? A. Materials 42.700 EU; Conversion Costs - 50.400 EU B. Materials 40.000 EU; Conversion Costs - 49.100 EU C. Materials 41.400 EU; Conversion Costs - 49.100 EU D. Materials 42.700 EU; Conversion Costs - 42.700 EU