The following data relates to Mitchell's manufacturing activities: Beginning work in process inventory Units started this period Ending work in process inventory 5000 units, % of the labor added this period 21.000 6000 units, % of the labor added this period Assume Mitchell uses the weighted average inventory method. If materials are addod when the production process begins and direct labor is applied uniformly throughout the process, what are the equivalent units of production for direct materials and direct labor, respectively? 21,000 and 19,250 O 26,000 and 23,000 O 21,000 and 23,000 O 19.250 and 19.250 O 26,000 and 19,250 The Painting Department started the current month with Beginning WIP Inventory of $10,000. During the month, it was assigned the following costs: direct materials of $76,000, direct labor of $24,000; and factory overhead of 50% of direct labor cost. Also, inventory with a cost of $109,000 was transferred out of the department to the next phase in the process. The ending balance of Work in Process Inventory for the Paint Department is O $13,000 OS1,000 $49,000 $110,000 O $3,000