Work-in-process inventory, September 1st 4,680,000 gallons. Direct materials 50% completed. Conversion 20% completed. Units started in process during September 5,060,000 gallons. Work-in-process inventory, September 30 3,260,000 gallons. Direct materials 40% complete. Conversion 60% completed. Compute the equivalent units of direct materials and conversion for the month of September using the FIFO method.