Paper Savers Corporation produces wood pulp that is used in making paper. The following data pertain to the company's production of pulp during September:
Tons direct Materials conversion Costs
Work in process, Aug 31 40,000 100% 60%
Placed into Production 250,000 xxxxx xxxxx
Work in process, Sept 30 80,000 100% 40%
Compute the equivalent units of production for direct materials and conversion costs for September using the FIFO costing method.