Conlon Chemicals manufactures paint thinner. Information on the work in process follows: . Beginning inventory, 44,000 partially complete gallons. . Transferred out, 208,100 gallons. Ending inventory (materials are 21 percent complete; conversion costs are 9 percent complete). Started this month, 238,900 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. Equivalent Units (gallons) a. Materials b. Conversion costs 265,236 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. Assume that beginning inventory is 50 percent complete with respect to materials and 30 percent complete with respect to conversion costs. Required: a. Compute the equivalent units for materials using FIFO. b. Compute the equivalent units for conversion costs using FIFO. a. Materials b. Conversion costs Equivalent Units (gallons)