Multiple Choice Question: (Please provided detailed steps)

In process costing, if ending inventory in the Distilling Department's WIP consists of 6,000 units which are 100% complete with respect to Direct Materials, and 40% complete with respect to both Direct Labor and Overhead, then what are the number of Equivalent Units ("EU's") for Direct Materials, Direct Labor, and Overhead?

a. Direct Materials = 6,000 EU; Direct Labor = 2,400 EU; Overhead = 2,400 EU

b. Direct Materials = 2,400 EU; Direct Labor = 2,400 EU; Overhead = 2,400 EU

c. Direct Materials = 6,000 EU; Direct Labor = 6,000 EU; Overhead = 6,000 EU

d. Direct Materials = 6,000 EU; Direct Labor = 2,400 EU; Overhead = 6,000 EU