If Pitt Enterprises uses the FIFO method of process costing, compute the equivalent units for direct materials and conversion respectively for May.

Select one:

a$.225,000$ materials; $195,000$ conversion.

b$.275,000$ materials; $215,000$ conversion.

c$.150,000$ materials; $150,000$ conversion.

d$.195,000$ materials; $225,000$ conversion.

e$.195,000$ materials; $195,000$ conversion.