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. Units Direct materials Percent Complete Conversion Percent Complete Beginning work in process inventory 55,500 100% Units started this period 236,000 Units completed and transferred out 211,000 Ending work in process inventory 80,500 100% Production cost information for the Cutting department follows: Beginning work in process Direct materials Conversion $ 81,500 45,050 $ 126,550 Costs added this period $ 768,760 35% 15% Direct materials Conversion 1,156,070 $1,924,830 If Pitt Enterprises uses the weighted-average method of process costing, compute the equivalent units for direct materials and conversion respectively for May. 291,500 direct materials; 223,075 conversion. 203.650 direct materials: 203,650 conversion. 155,500 direct materials; 155,500 conversion. 203,650 direct materials; 236,000 conversion. 236.000 direct materials; 203.650 conversion.