Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:Work in process, beginning of period$60,000Costs added during period:Direct materials (10,400 at $9.8365)102,300Direct labor79,800Factory overhead25,200Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the equivalent units for materials and conversion costs, respectively?a. 14,000 and 12,160b. 10,400 and 10,960c. 14,000 and 13,600d. 10,400 and 10,240