PLEASE HELP ASAP!

Pitt Enterprises manufactures jeans. All materials are introduced at the beginning of the manufocturing 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 transfered to the Sewing department. Information for the Cutting department for the month of May follows. Production cost information for the Cuting department follows: If Pit Enterprises uses the FFFO method of process costing, compute the cost per equivalent unit fot direct materials and conversion costs respectively. for May