Murray Chemical Company refines a variety of petrochemical products. These data are from the firm’s Houston plant: Work-in-process inventory, September 1 4,100,000 gallons Direct materials 50% completed Conversion 20% completed Units started in process during September 6,000,000 gallons Work-in-process inventory, September 30 2,630,000 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.