#2,3

Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 35,200 partially complete gallons. Transferred out, 214,300 gallons. Ending inventory (materials are 21 percent complete; conversion costs are 9 percent complete). . Started this month, 241,000 gallons. Required: a. Compute the equivalent units for materials using the weighted average method. b. Compute the equivalent units for conversion costs using the weighted-average method. Answer is complete but not entirely correct. Equivalent Units (gallons) Materials 12,999 Conversion costs 5,571 % a b