Conlon Chemicals manufactures paint thinner. Information on the work in process follows: . Beginning inventory, 39,000 partially complete gallons . Transferred out, 212,000 gallons. Ending inventory (materials are 19 percent complete conversion costs are 12 percent complete) . Started this month, 239,000 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. Equivalent Units gallons Materals bConversion costs