need help on these 2 questions please cant come up with a salution matching the answers to choose from keep trying but nothing is working.

Donald is a cost accountant at Ivanhoe inc, a factory that manufactures modern black candlesticks. Donald is in the process of updating all of the company's records and has gathered the following process costing information for the Conversion Costs (CC): Beginning Work-in-Progress (WIP) Inventory: 970 units, 26% completed Units Started During the Period: 31700 Units Completed by the End of the Period: 24300 Ending WIP Inventory: 90% completed Ivanhoe adds both Conversion Costs and Direct Material (DM) resources evenly throughout the process. What are the equivalent units of production if Ivanhoe employs the First-In. First-Out (FIFO) method? 31581 units 31070 units 24828 units 24314 units Carla Vista Inc, a factory that manufactures plastic ice cube trays, has opened a new department as of May 1 of this year. As of June 1. Carla Vista had 4700 units that were 100% complete with respect to Direct Materials (DM) and 68% complete with respect to Conversion Costs (CC). During the year. Carla Vista started and completed 78300 units. On June 30 , the company had 8900 units remaining in inventory that were 100% complete with respect to Direct Materials and 42% complete with respect to Conversion Costs. What are the equivalent units of production for Direct Materials and Conversion Costs using the First-in, First Out (FIFO) method? DM, 88704 units; and CC. 85234 units DM, 87200 units; and CC. 83542 units DM, 83542 units; and CC, 91900 units DM, 91900 units; and CC, 91900 units