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

• Beginning inventory, 40,900 partially complete gallons.
• Transferred out, 206,000 gallons.
• Ending inventory (materials are 19 percent complete; conversion costs are 9 percent complete).
• Started this month, 243,900 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.