Conlon Chemicals manufactures paint thinner. Information on the work in process follows: . Beginning inventory, 35,000 partially complete gallons. . Transferred out, 214,000 gallons. . Ending inventory (materials are 21 percent complete; conversion costs are 9 percent complete). . Started this month, 241,100 gallons. Required: a. Compute the equivalent units for materials using the weighted-average method. Compute the equivalent units for conversion costs using the weighted-average method. Equivalent Units (gallons) a. Materials b. Conversion costs