Assume the following data:

Beginning Goods in Process Inventory 5,000 units (3/4 complete)

Units Started and Completed 15,000 units

Ending Goods in Process Inventory 6,000 units (1/2 complete)

If materials are added when the production process begins and direct labor is applied uniformly throughout the process, what are the equivalent units of production (EUP) for direct materials and for direct labor, respectively, using the weighted average method?

EUP - Direct Materials

EUP - Direct Labor