Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 40,800 partially complete gallons. Transferred out, 205,600 gallons. Ending inventory (materials are 21 percent complete; conversion costs are 10 percent complete). . Started this month, 235,400 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 Conversion costs b