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

Work-in-process inventory, September 1	4,440,000	gallons
Direct materials	50%	completed
Conversion	20%	completed
Units started in process during September	5,840,000	gallons
Work-in-process inventory, September 30	2,950,000	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.