Work in process, May (30,000 units, 100% complete por airect marerais, 80% Complete with respect ro conversion costs, incudes $71,500 or direct materiar cost, $34,520 Of conversion costs Units started in May Units completed in May 190,000 163,000 Work in Process, May 31 (57,000 units, 100% complete for direct materials; 80% complete for conversion costs). Costs incurred in May Direct materials Conversion costs $343,000 $353,950 If Pitt Enterprises uses the FIFO method of process costing, compute the equivalent units for direct materials and conversion respectively for May. Multiple Choice 184,600 materials; 190,000 conversion. 220,000 materials; 208,600 conversion. 184,600 materials; 184,600 conversion. 190,000 materials, 184,600 conversion. a 133,000 materials; 133,000 conversion