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.

Objective: Compute the equivalent units for both materials and conversion costs using FIFO method