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 $5,700 $27,400 Conversion costs 5,700 141,900 At the beginning of the period, there were 500 units in process that were 45% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,300 units were started and completed. Ending inventory contained 300 units that were 33% 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. 5,600 for direct materials and 5,674 for conversion costs b. 5,674 for direct materials and 5,600 for conversion costs c. 5,300 for direct materials and 5,674 for conversion costs d. 5,674 for direct materials and 5,674 for conversion costs