Seven Help Save & Exit Submit 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. Direct materials Conversion Percent Units Percent Complete Beginning work in process inventory 55,500 100% Complete 358 Units started and completed 236,000 Units completed and transferred out 211,000 80,500 100% 156 Ending work in process inventory Production cost information for the Cutting department follows: Beginning work in process Direct materials Conversion $ 81,500 45,050 $ 126,550 Costs added this period $ 410,640 407,300 Direct materials Conversion 817,940 If Pitt Enterprises uses the FIFO method of process costing, compute the cost per equivalent unit for direct materials and conversion costs respectively for May