Conlon Chemicals manufactures paint thinner. Information on the work In process follows: Beginning inventory, 30,000 partially complete gallons. Transferred out. 157, 500 gallons. Ending inventory (materials are 10 percent complete; conversion costs are 20 percent complete). Started this month, 180,000 gallons. Compute the equivalent units for materials using the weighted-average method. Compute the equivalent units for conversion costs using the weighted-average method