The Following Data Are Available for a Company's Manufacturing Activities

Multiple Choice

The following data are available for a company's manufacturing activities: $\begin{array} { l c c } \text { Beginning Work in Process inventory } & 5,000 \text { units } & 75 \% \text { completed as to } \\\text { Units started and completed } & 15,000& \text { conversion } \\\text { Ending Work in Process inventory } & 6,000 \text { units } & 50 \% \text { completed as to } \\&&\text { conversion }\end{array}$
If materials are added when the production process begins and conversion costs are applied uniformly throughout the process, what are the equivalent units for direct materials and for conversion, respectively using the FIFO method of process costing?

A) 16,250 materials; 21,750 conversion.
B) 21,000 materials; 22,250 conversion.
C) 21,000 materials; 19,250 conversion.
D) 16,250 materials; 19,250 conversion .
E) 19,250 materials; 18,750 conversion.