CAS corporation manufactures paint with the following work in process as follows: Beginning Inventory, 60,000 partially complete gallons. Transferred out 315,000 gallons. Ending Inventory (materials 20% complete; conversion costs 50% complete) Started this period, 360,000 gallons. a. Compute the equivalent units for materials using the weighted average method. b. Compute the equivalent units for conversion costs using weighted average method.