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

• Beginning inventory, 30,000 partially complete gallons.

• Transferred out, 157,500 gallons.

• Ending inventory (materials are 10 percent complete; conversion costs are 20 percent complete).

• Started this month, 180,000 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.