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

Beginning inventory, 36,100 partially complete gallons.

Transferred out, 210,100 gallons.

Ending inventory (materials are 21 percent complete; conversion costs are 10 percent complete).

Started this month, 238,300 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.

Assume that beginning inventory is 50 percent complete with respect to materials and 29 percent complete with respect to conversion costs

c.Compute the equivalent units for materials using FIFO.

d.Compute the equivalent units for conversion costs using FIFO.