Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process:

	Beginning inventory, 41,500 partially complete gallons.
	Transferred out, 213,500 gallons.
	Ending inventory (materials are 19 percent complete; conversion costs are 9 percent complete).
	Started this month, 240,500 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.