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 Units completed and transferred out Ending work in process inventory Direct materials Percent Complete Conversion Percent Complete 40% Units 52,000 100% 229,000 204,000 77,000 100% 15% Production cost information for the Cutting department follows: Beginning work in process Direct materials Conversion $ 74,500 38,050 $112,550 Costs added this period Direct materials Conversion $ 697,540 966,580 $ 1,664,120 If Pitt Enterprises uses the weighted average method of process costing, compute the equivalent units for direct materials and conversion respectively for May.