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

Beginning inventory, 38,200 partially complete gallons.

Transferred out, 212,000 gallons.

Ending inventory (materials are 19 percent complete; conversion costs are 12 percent complete).

Started this month, 244,300 gallons.

Required:

a. Compute the equivalent units for materials using the weighted-average method.

Equivalent units (gallons)

b. Compute the equivalent units for conversion costs using the weighted-average method.

Equivalent units (gallons)-