Problem EnviroSmart Chemical Company refines a variety of petrochemical products. The following data pertain to the firm's Baton Rouge plant: Work in process, August 1: Direct material Conversion Units started into production Work in process, August 31: Direct material Conversion 100,000 gallons 100% complete 25% complete 1,375,000 gallons 120,000 gallons 100% complete 80% complete Required: Compute the equivalent units of direct materials and conversion for August