Beginning inventory, 40,800 partially complete gallons. Transferred out, 207,800 gallons. . Ending inventory (materials are 19 percent complete, conversion costs are 9 percent complete). Started this month, 243,700 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)