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 Production cost information for the Cutting department follows: Beginning work in process Direct materials. Conversion Costs added this period Direct materials Conversion $ 84,500 48,050 Units 57,000 239,000 214,000 82,000 Direct materials Percent Complete $ 132,550 $ 791,980 1,164,680 $ 1,956,660 100% 100% Conversion Percent Complete 45% 15% If Pitt Enterprises uses the weighted-average method of process costing, compute the equivalent units for direct materials and conversion respectively for May.

Pitt Enterprises manufactures jears. All moterials are introduced ot the beginning of the manulacturing process in the Cutting department. Conversion costs are incurred uniformly throughout the manufacturing process. As the cutting of material 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 weighted-average method of process costing, compute the equivalent units for direct materials and conversion respectively for May