Murray Chemical Company refines a variety of petrochemical products. These data are from the firms Houston plant:

Work-in-process inventory, September 1	4,190,000	gallons
Direct materials	50% completed
Conversion	20% completed
Units started in process during September	5,760,000	gallons
Work-in-process inventory, September 30	2,960,000	gallons
Direct materials	40% completed
Conversion	60% completed

Required:

1. Compute the equivalent units of direct materials and conversion for the month of September using the weighted-average method.

2. Compute the equivalent units of direct materials and conversion for the month of September using the FIFO method.