Physical units	Direct costs	Processing costs
WIP 01.05.2022	72,00	461 024,00	93 441,00
Started during May	502,00
Finished during May	428,00
WIP 31.05.2022	146,00
Expenses during period		3 220 000,00	1 392 000,00

A company that manufactures watches uses process costing and the following is known about its operation:

From the unfinished production at the beginning of the season, it is known that 88% of the direct material costs and 53% of the processing costs had been realized. Regarding the unfinished production at the end of the season, it is known that 68% of the costs for direct materials and 35% of the processing costs have been realized.

1. Calculate May's equivalent units for direct material costs using the FIFO method. 2. Calculate May's equivalent units for processing costs using the FIFO method to one decimal place.