Murray Chemical Company refines a variety of petrochemical products. These data are from the firm's Houston plant: Work-in-process inventory, September 1 4,620,000 gallons 50% completed 20% completed 5,820,000 gallons 3,180,000 gallons 40% completed 60% completed Direct materials Conversion Units started in process during September Work-in-process inventory, September 30 Direct materials Conversion Required: a. Compute the equivalent units of direct materials and conversion for the month of September using the weighted-average method Equivalent Units Direct Materials Conversion b. Compute the equivalent units of direct materials and conversion for the month of September using the FIFO method. Equivalent Units Direct Materials Conversion