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 $5,500 Direct materials $28,800 5,000 Conversion costs 153,500 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, 4,500 units were started and completed. Ending inventory contained 300 units that were 29% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost The equivalent units of production for direct materials and conversion costs, respectively, were a. 4,923 for direct materials and 4,800 for conversion costs Ob. 4,923 for direct materials and 4,923 for conversion costs Oc. 4,800 for direct materials and 4,923 for conversion costs Od. 4,500 for direct materials and 4,923 for conversion costs