Conlon Chemicals manufactures paint thinner. Information on the work in process follows:

• Beginning inventory, 41,000 partially complete gallons.

• Transferred out, 215,000 gallons.

• Ending inventory (materials are 18 percent complete; conversion costs are 10 percent complete).

• Started this month, 242,000 gallons.

Assume that beginning inventory is 50 percent complete with respect to materials and 31 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.