Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process: Beginning inventory, 37,300 partially complete gallons. Transferred out, 210,500 gallons. Ending inventory (materials are 19 percent complete; conversion costs are 9 percent complete). Started this month, 243,200 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)