Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process: Beginning inventory, 12,000 (50 percent complete with respect to materials and 30 percent complete with respect to conversion costs). Transferred out, 63,000 gallons. Ending inventory (materials are 20 percent complete; conversion costs are 10 percent complete). Started this month, 72,000 gallons. Required: Compute the equivalent units for materials using FIFO. Compute the equivalent units for conversion costs using FIFO. Equivalent units (gallons) Equivalent units (gallons)