Pitt Enterprises manufactures jeans AB costs are incurred uniformly throughout the match Sewing Department Information for the Det Work in Process, May 1 (50,000 units, 100complete for direct materia material cost: $34.050 of conversion costs) Units started in May Units completed in May 225,000 200,000 Work in Process, May 31 (75,000 units, 100% complete for direct materials: 20%, complete for conversion con Costs incurred in May Direct materials Conversion costs $342,000 $352,950 Uf Pitt Enterprises uses the FIFO method of process costing, compute the equivalent units for direct materials and conversion respectively to Multiple Choice O 150,000 materials: 150,000 conversion 275,000 materials: 215,000 conversion