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

The following data are available for a company's manufacturing activities: 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 using the FIFO method of process costing?

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