Vaasa Chemicals refines a variety of chemicals for cleaning products and uses process costing. The following data are from the companys Extracting Department:

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

Work-in-process, May 1 Direct material Conversion costs Units started in process during May Work-in-process, May 31 O gallons 100% complete 40% complete 3,110,000 gallons 230,000 gallons 100% complete 60% complete Direct material Conversion costs