Hello, I was hoping I could get detailed answer and explanation on how to compute for this, for my report later on. Thank you in advance!

LO.3 & LO.8 (Appendix 3; FIFO EUP computations; normal loss)Oehkle Inc. produces paint in a process in which spoilage occurs continually. Spoilage of 2 percent or fewer of the gallons of raw material placed into production is considered normal. The following operating statistics are available for June 2013:

Beginning WIP Inventory (60% complete as to material; 70% complete as to conversion) 16,000 gallons

Started during june 360,000 gallons

Ending WIP Inventory (40% complete as to material, 20% complete as to conversion) 8,000 gallons

Spoiled 2,800 gallons

a. How many gallons were transferred out?

b. What are the FIFO equivalent units of production for material? For Conversion?