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 materiat is completed, the pleces are immediately transferred to the Sewing department. Information for the Cutting department for the month of May follows. Production cost information for the Cutting department follows: If Pitt Enterprises uses the FIFO method of process costing, compute the equivalent units for direct materials and conversion respectively for May