Use this information about Carmelita Inc. to answer the question that follows. Carmelita Inc. has the following information available: Costs from Beginning Inventory Costs from Current Period Direct materials $5,100 $29,700 Conversion costs 6,800 140,000 At the beginning of the period, there were 500 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,000 units were started and completed. Ending inventory contained 400 units that were 35% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO cost flow method. The equivalent units of production for direct materials and conversion costs, respectively, were 0 a. 5,400 for direct materials and 5,420 for conversion costs 0 b. 5,000 for direct materials and 5,420 for conversion costs 0 :3. 5,420 for direct materials and 5,400 for conversion costs 0 El. 5,420 for direct materials and 5,420 for conversion costs