Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 36,000 partially complete gallons Transferred out. 212,000 gallons. Ending Inventory (materials are 21 percent complete conversion costs are 10 percent complete). . Started this month, 245,000 gallons Assume that beginning inventory is 50 percent complete with respect to materials and 31 percent complete with respect to conversion costs. Required: a. Compute the equivalent units for materials using AFO. b. Compute the equivalent units for conversion costs using FIFO. Equivalent Units gallons) a Materials b Conversion costs