Answer these 2 questions please

QUESTION 30 2.5 points Save Answer The following data are available for a company's manufacturing activities: Beginning goods in process inventory 5,000 units, 1/4 of the labor added this period 15,000 Units started and completed 6,000 units, 1/2 of the labor added this Ending goods in process inventory 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? 21,000; 23,000 26,000; 19,250 21.000: 19,250 26,000; 23,000 19,250 19,250 2.5 points Save Answer QUESTION 31 The purchase of raw materials on account in a process costing system is recorded with a Debit to Purchases and credit to Cash. Debit to Purchases and a credit to Accounts Payable. O Debit to Raw Materials Inventory and a credit to Accounts Payable Debit to Accounts Payable and a credit to Raw Materials Inventory Debit to Goods in Process Inventory and a credit to Accounts Payable