i. enturmatiation Carmelita Inc., has the following information avallable: At the beginning of the period, there were 500 units in process that were 43% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,500 units were started and completed. Ending inventory contained 300 units that were 31% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method. The equivalent units of production for direct materials and conversion costs, respectively, were a. 5,500 for direct materials and 5,878 for conversion costs b. 5,878 for direct materials and 5,878 for conversion costs c. 5,800 for direct materials and 5,878 for conversion costs d. 5,878 for direct materials and 5,800 for conversion costs