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Pitt Enterprises manufactures jeans. All materials are introduced at the beginning of the manufacturing process in the Cutting department. Conversion costs are incurred uniformly throughout the manufacturing process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing department. Information for the Cutting department for the month of May follows. Direct materials Percent Complete 100% Conversion Perc Complete 70% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 56,000 160,000 168,000 48,000 100% 70% Production cost information for the Cutting department follows: Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 71,700 34,620 $ 106,320 $ 343, 200 354, 150 $ 697,350 If Pitt Enterprises uses the FIFO method of process costing, compute the equivalent units for direct materials and conversion respectively for May