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

Beginning inventory, 37,100 partially complete gallons.

Transferred out, 214,300 gallons.

Ending inventory (materials are 21 percent complete; conversion costs are 9 percent complete).

Started this month, 235,100 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.