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 50,000 100% 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 $ 70,500 Conversion 34,050 $ 104,550 Costs added this period Direct materials $ 342,000 Conversion 352,950 $694,950 If Pitt Enterprises uses the weighted average method of process costing, compute the equivalent units for direct materials and conversion respectively for May. 225,000 direct materials: 195,000 conversion. 150,000 direct materials; 150,000 conversion. 195,000 direct materials, 225,000 conversion. 275,000 direct materials: 215.000 conversion. 195.000 direct materials: 195.000 conversion