Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process:

	Beginning inventory, 41,000 (50 percent complete with respect to materials and 29 percent complete with respect to conversion costs).
	Transferred out, 208,000 gallons.
	Ending inventory (materials are 19 percent complete; conversion costs are 10 percent complete).
	Started this month, 236,000 gallons. (A) Compute the equivalent units for materials using FIFO (in gallons) (B) Compute the equivalent units for conversion costs using FIFO (in gallons)