Used 2018 Chevro Ohio softball coac.. > Other Favorite Carmelita Inc., has the following information available: Direct materials Conversion costs Costs from Costs from Beginning Inventory Current Period $4,500 5,400 $21,500 142,700 At the beginning of the period, there were 400 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 24% 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 O. 5,400 for direct material and 5,120 for co Ob 1.320 for direct materials and 5.120 for co Oc 1330 materials and 3,400 for Od 1,000 for det materials and 5.320 for