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

Beginning inventory, 37,000 partially complete gallons.

Transferred out, 209,000 gallons.

Ending inventory (materials are 19 percent complete; conversion costs are 9 percent complete).

Started this month, 244,000 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.