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 2,300,000 gallons

Direct material 100% complete

Conversion Costs 40% complete

Units started in process during May 770,000 gallons

Work in process, May 31 235,000 gallons

Direct Material 100% complete

Conversion costs 60% complete

Required

Compute the equivalent units for direct material and conversion costs for the month of May.