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Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 39,700 partially complete gallons. Transferred out, 211,200 gallons. Ending inventory (materials are 18 percent complete; conversion costs are 12 percent complete). Started this month, 240,600 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. Equivalent Units (gallons) a. Materials Conversion costs b