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

• Beginning inventory, 39,000 partially complete gallons.
• Transferred out, 205,000 gallons.
• Ending inventory (materials are 18 percent complete; conversion costs are 10 percent complete).
• Started this month, 235,000 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)
a	Materials	?
b	Conversion cost	?