please help on 34 and 35 thanks

34. Equivalent units represent a. the actual physical units completed in a process costing system. b. the partially completed units that have been converted to a comparable number of completed units. c. the cost of producing one unit of product. d. the number of units transferred-out in the period. 35. An expansion at Fidell, Inc., would increase sales revenues by $71,000 per year and cash operating expenses by $22,150 per year. The initial investment would be for equipment that would cost $131,000 and have a 4 year life with no salvage value. The annual depreciation on the equipment would be $32,750. The simple rate of return on the investment is closest to: a. 24.8% b. 12.2% c. 32.2% d. 18.1%