Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process: Beginning inventory, 12,000 partially complete gallons. Transferred out, 63,000 gallons. Ending inventory (materials are 20 percent complete; conversion costs are 10 percent complete). Started this month, 72,000 gallons. Required: Compute the equivalent units for materials using the weighted-average method. Compute the equivalent units for conversion costs using the weighted-average method. Equivalent units (gallons) Equivalent units (gallons)