Pitt Enterprises manufactures jeans. All materials are introduced at the beginning of the manufacturing process in the Cutting department. Conversion costs are incumed 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 Conversion Percent Units Percent Complete Beginning work in process inventory 50,000 100% Complete 40% Units started this period 225,000 Units completed and transferred out 200,000 Ending work in process inventory 75,000 100% 20% Production cost information for the Cutting department follows Beginning work in process Direct materials Conversion $ 70,500 34,050 $104,550 Costs added this period $ 342,000 Direct materials Conversion 352,950 $604,950 P Enterprises uses the FIFO method of process costing, compute the equivalent units for direct materials and conversion respectively for May Mutale Chicx 225.000 de materials 195.000 conversion