Use this information about Carmelita Ing to answer the question that follow. Carmelita Inc. has the following information available: Costs from Beginning Inventory Costs from Current Period Direct materials $5,000 $27,000 Conversion costs 5,000 149,100 At the beginning of the period, there were 500 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 units were started and completed. Ending inventory contained 300 units that were 35% 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. 4,600 for direct matenals and 5,059 for conversion costs b. 5,059 for direct materials and 4,900 for conversion costs c. 4,900 for direct materials and 5,059 for conversion costs d.5.09 for direct materials and 5,059 for conversion costs