Murray 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............................................................... 50% completed

Conversion..................................................................... 20% completed

Units started in process during September................................ 4,850,000 gallons

Work-in-process inventory, September 30................................ 2,400,000 gallons

Direct materials...............................................................40% completed

Conversion.....................................................................60% completed

Required

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