The following data are available for a company's manufacturing activities:

Beginning goods in process inventory	20,000 units, 2/4 of the labor added this period
Units started and completed	30,000
Ending goods in process inventory	21,000 units, 1/2 of the labor added this period

Assume the company uses the Weighted Average inventory method. If materials are added when the production process begins and direct labor is applied uniformly throughout the process, what are the equivalent units for direct materials and for direct labor, respectively?

	71,000; 60,500
	56,750; 56,750
	51,000; 60,500
	71,000; 56,750
	51,000; 56,750