Conlon Chemicals manufactures paint thinner. Information on the work in process follows: - Beginning inventory, 44,000 partially complete gallons. - Transferred out, 206,000 gallons. - Ending inventory (materials are 19 percent complete; conversion costs are 9 percent complete). - Started this month, 239,000 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