Carmelita Inc., Has the Following Information Available

Multiple Choice

Carmelita Inc., has the following information available:
At the beginning of the period, there were 500 units in process that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the period 4,500 units were started and completed. Ending inventory contained 340 units that were 30 percent complete as to conversion costs and 100 percent complete as to materials costs. (Assume that 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 4,902 for conversion costs.
B) 4,840 for direct materials and 4,802 for conversion costs.
C) 4,602 for direct materials and 4,802 for conversion costs.
D) 4,902 for direct materials and 4,802 for conversion costs.