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

Beginning inventory, 42,000 partially complete gallons.

Transferred out, 206,000 gallons.

Ending inventory (materials are 21 percent complete; conversion costs are 9 percent complete).

Started this month, 236,000 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.