Conlon Chemicals manufactures paint thinner. Information on the work in process follows: . Beginning inventory, 36,000 partially complete gallons. . Transferred out, 208,000 gallons . Ending inventory (materials are 21 percent complete; conversion costs are 11 percent complete) . Started this month, 242,000 gallons Assune 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. Equivalent units (gallons) [ b. Compute the equivalent units for conversion costs using FIFO Equivalent units (gallons)