Tempe Chemicals refines a variety of chemicals for cleaning products. The following data are from the company's Greenville plant: Work in Process, May 1 Direct material Conversion Costs Units started in process during May 770,000 gallons Work in process, May 31 Direct Material Conversion costs 2,300,000 gallons 100% complete 40% complete 235,000 gallons 100% complete 60% complete Required Compute the equivalent units for direct material and conversion costs for the month of Mav