Delta Co. manufactures a product that is processed through two departments. The following information was obtained for the first department in January: .All direct materials are added at the beginning of the process, while conversion costs are added evenly throughout the process Inspection takes place when the units are 30% complete. Normal spoilage is considered to be 1% of good units passing inspection in the period. All spoiled units are discarded Beginning work-in-process consisted of 20,000 units, 40% complete with respect to . conversion costs Costs in beginning inventory included direct materials of $12,750 and conversion costs of $20,920 There were 47,400 units started during the month, and costs added to production during the month totalled $33,180 for direct materials and $118,378 in conversion costs A total of 50,000 units were transferred to the second department, and 16,900 units remained in ending work-in-process, 20% complete 2. Based on the above information, and assuming Delta uses the first-in, first-out (FIFO) method for process costing, what were the equivalent units for direct materials (DM) and conversion costs (CC), respectively, for September? a) 46,900 for DM; 45,380 for CC b) 47.100 for DM; 45,440 for CC c) 47,200 for DM; 45,470 for CC d) 47,400 for DM; 45,530 for CC