Conlon Chemicals manufactures paint thinner. Information on the work in process follows: 

-Beginning inventory, 36000 partially complete gallons

-Transferred out, 213000 gallons

-Ending Inventory (materials are 22 percent complete; conversion costs are 11 percent complete.)

-Started this month, 243000 gallons

Assume that beginning inventory is 50 percent complete with respect to materials and 30 percent complete with respect to conversion costs.

Required:

a. Compute the equivalent units for materials using FIFO.

b. Compute the equivalent units for conversion costs using FIFO.