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 21 percent complete; conversion costs are 12 percent complete).

Started this month, 241,000 gallons.

Assume that beginning inventory is 50 percent complete with respect to materials and 32 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.