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. Beginning work in process inventory Units started this period Direct materials Conversion Percent Percent Complete Complete 40% Unita 58,500 100% 242,000 217,000 83,500 100% 25% Units completed and transferred out Ending work in process inventory Production cost Information for the Cutting department follows: Beginning work in process Direct materials Conversion Costs added this period Direct materials. $ 87,500 51,050 $ 138,550 $ 851,800 1,026,020 Conversion $ 1,877,820 If Pitt Enterprises uses the weighted-average method of process costing, compute the equivalent units for direct materials and conversion respectively for May. Multiple Choic 158,500 direct materials; 158,500 conversion