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. Direct materials Conversion Percent Percent Complete Complete 1008 408 Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 50,000 225,000 200,000 75,000 1008 208 Production cost information for the Cutting department follows: Beginning work in process Direct materials $ 70,500 Conversion 34,050 $ 104,550 Costs added this period Direct materials $ 342,000 Conversion 352,950 $ 694,950 1 Pitt Enterprises uses the weighted average method of process costing, compute the equivalent units for direct materials and conversion respectively for May Multiple Choice