& Pre- Help Save Pr Enterprises manufactures jeans. All materials are introduced at the beginning of the manufacturing process in the 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 Work in Process May 150.000 units. 100% complete for direct materials, 40% complete with respect to conversion costs, includes $70.500 of direct material cost $34050 of conversion costs Units started in May Units completed in May 225.000 Work in Process May 31 (75.000 100.complete for direct materials 20%.complete for conversion Costs incurred in Direct materials 5142.000 Conversion costs $352,950 Pe Enterprises uses the FIFO method of process costing compute the equivalentes for direct materials and conversion respectively for May 6.000.000 150.000 0.00 cm o 27.000.000