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

Beginning inventory, 39,000 partially complete gallons.

Transferred out, 210,000 gallons.

Ending inventory (materials are 19 percent complete; conversion costs are 8 percent complete).

Started this month, 238,000 gallons.

Assume that beginning inventory is 50 percent complete with respect to materials and 28 percent complete with respect to conversion costs

Required:

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