0.00 points Conlon Chemicals manufactures paint thinner. Information on the work in process follows . Beginning inventory, 44,000 partially complete gallons. . Transferred out, 210,000 gallons. Ending inventory (materials are 19 percent complete; conversion costs are 10 percent complete). Started this month, 239,100 gallons. Required a. Compute the equivalent units for materials using the weighted-average method Equivalent units (gallons) b. Compute the equivalent units for conversion costs using the weighted-average method. Equivalent units (gallons)