Beginning Inventory Contained 5,000 Units of Goods That Were 40

Beginning inventory contained 5,000 units of goods that were 40 percent complete as to direct material, and 50 percent complete as to conversion.What is the equivalent units completed for materials and conversion at the beginning of the year, respectively? Assume that both types of costs are incurred evenly throughout the process.

A) 5,000 and 5,000
B) 1,000 and 5,000
C) 3,000 and 2,500
D) 2,000 and 2,500
E) 0 and 5,000