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

• Beginning inventory, 36,000 partially complete gallons.
• Transferred out, 206,000 gallons.
• Ending inventory (materials are 21 percent complete; conversion costs are 12 percent complete).
• Started this month, 240,000 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 FIFO.

b. Compute the equivalent units for conversion costs using FIFO.