Conlon Chemicals manufactures paint thinner. Information on the work in process follows: 

-Beginning Inventory, 43,000 partially complete gallons

-Transferred out, 211300 gallons

-Ending inventory (materials are 18 percent complete; conversion costs are 11 percent complete.)

-Started this month, 235,400 gallons

Required:

a. Compute the equivalent units for material using the weighted-average method.

b. Compute the equivalent units for conversion costs using the weighted-average method.