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

-Beginning inventory, 39,700 partially complete gallons. -Transferred out, 210,900 gallons -Ending inventory (materials are 21 percent complete; conversion costs are 9 percent complete). -Started this month, 235,100 gallons.

(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.