Please see attached. Accounting. This is one questions vs 2 different ones. Thank you greatly in advance.

Conlon Chemicals manufactures paint thinner. Information on the work in process follows: - Beginning inventory, 45,000 partially complete gallons. - Transferred out, 208,000 gallons. - Ending inventory (materials are 22 percent complete; conversion costs are 8 percent complete). - Started this month, 237,000 gallons. Assume that beginning inventory is 50 percent complete with respect to materials and 32 percent complete with respect to conversion costs. Required: a. Compute the equivalent units for materials using FIFO. b. Compute the equivalent units for conversion costs using FIFO