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. Work in Process, May 1 (58,500 units, 100% complete for direct materials, 40% complete with respect to conversion costs; includes $87,500 of direct material cost; $51,050 of conversion costs). Units started in May 242,000 Units completed in May 217,000 Work in Process, May 31 (83,500 units, 100% complete for direct materials; 25% complete for conversion costs). Costs incurred in May Direct materials Conversion costs 851,800 $1,026,020 If Pitt Enterprises uses the weighted average method of process costing, compute the equivalent units for direct materials and conversion respectively for May Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 38,000 units, 100% complete as to materials and 55% complete as to conversion. Units started and completed: 136,000. Units completed and transferred out: 174,000 Ending inventory: 36,500 units, 100% complete as to materials and 25% complete as to conversion. Costs Costs in beginning Work in Process Direct Materials: $56,000 Costs in beginning Work in Process-Conversion: $61,850 Costs incurred in February-Direct Materials: $300,000. Costs incurred in February- Conversion: $612,150 Calculate the equivalent units of conversion