In the cutting department, all the materials are added at the beginning of the process and conversion costs are added evenly during the processing. During the first month of operations, the cutting department transferred 50,000 units to the sewing department. Ending inventory consisted of 2,800 units which were 35% complete with respect to conversion costs. What are the equivalent units for materials and for conversion costs, respectively?
a) 50,000 and 50,980
b) 52,800 and 50,980
c) 52,800 and 52,800
d) 50,000 and 52,800