the Bakersfield company has the following information available: costs direct materials beginning inventory $3,650 current period $31,620 conversion costs beginning inventory $9,120 current period $143,100 at the beginning of the period, there were 800 units in process that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. during the current period 5,800 units were started and completed. ending inventory contained 400 units that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. assume the company uses the FIFO process costing method the equivalent units of production for direct materials and conversion costs respectively of Bakersfield were______