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The following data are available for a company's manufacturing activities: beginning goods in process inventory 5000 units, 1/4 of labor added this perios units started

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

beginning goods in process inventory 5000 units, 1/4 of labor added this perios

units started and completed 15000

ending goods in process inventory 6000 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?

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