Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 40,000 partially complete gallons. Transferred out, 206,000 gallons. Ending inventory (materials are 19 percent complete; conversion costs are 8 percent complete). Started this month, 236,000 gallons.

Assume that beginning inventory is 50 percent complete with respect to materials and 29 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.