Industrial Chemical Company refines a variety of petrochemical products. These data are from the firm’s Houston plant:
Work-in-process inventory, September 1 .............4,000,000 gallons
Direct materials ................100 percent completed
Conversion ...................25 percent completed
Units started in process during September ......4,850,000 gallons
Work-in-process inventory, September 30 ......2,400,000 gallons
Direct materials ...............100 percent completed
Conversion ..................60 percent completed

Required
Compute the equivalent units of direct material and conversion for the month of September. Use both the weighted-average and the FIFO methods.