Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 43,600 partially complete gallons. Transferred out, 214,200 gallons. Ending inventory (materials are 20 percent complete; conversion costs are 9 percent complete). Started this month, 235,400 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.