1. Use this information about Carmelita Inc. to answer the question that follow.

   Carmelita Inc. has the following information available:

   	Costs from Beginning Inventory	Costs from Current Period
   Direct materials	$5,200	$22,600
   Conversion costs	6,400	159,600

   At the beginning of the period, there were 600 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,900 units were started and completed. Ending inventory contained 400 units that were 26% 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.5,340 for direct materials and 5,340 for conversion costs

   b.4,900 for direct materials and 5,340 for conversion costs

   c.5,340 for direct materials and 5,300 for conversion costs

   d.5,300 for direct materials and 5,340 for conversion costs