Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 40,700 partially complete gallons. Transferred out, 209,300 gallons. Ending inventory (materials are 20 percent complete; conversion costs are 11 percent complete). Started this month, 240,500 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