In process A, the opening stock was 1,000 units which were 100% complete for material and 60% complete for labour. 4,000 units were introduced during the process. 4,500 units were completed and 500 units were remained in the process as work in progress. The completion for units remained in process is 70% complete for material and 40% for labour. If FIFO method is used for preparation of process account, the equivalent units for completed units for material and labour will be: O a. 3,500 units for material and 3,900 units for labour b. 500 units for material and 600 units for labour O c. 300 units for material and 200 units for labour O d. 3,500 units for material and 3,900 units for labour